CLA-2-73:OT:RR:NC:N1:113
Ms. Heather Fust
Stafford Textiles Limited
1 Eva Road, Suite 101
Toronto, Ontario, Canada M9C 4Z5
RE: The tariff classification of a nose bridge with a single wire from China
Dear Ms. Fust:
In your letter dated August 19, 2020, you requested a tariff classification ruling. A sample of the nose bridge under consideration was submitted for our review.
The subject article is identified in your letter as the Staftex KX 3 mm Nose Bridge with a single wire for masks. In your letter you described the article as extruded polypropylene encasing one galvanized iron wire in rolls of 1000 linear meters. The polypropylene measures approximately 3 mm x 1 mm in width and the wire measures approximately .5 mm in diameter. The subject nose bridge is composed of 40 percent polypropylene and 60 percent iron by weight. The article is used as the supportive nose bridge for N95 and surgical mask manufacturing.
The nose bridge in question is a composite article that consists of an iron wire encased in polypropylene. The iron component and the polypropylene component are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the iron and polypropylene components of the nose bridge in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
As the nose bridge is a composite good, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the iron or polypropylene component imparts the essential character to the nose bridge in question. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the article is used as the supportive nose bridge for an N95 or surgical mask, and the iron wire allows the user to adjust the mask to the nose and to hold the mask in place. We also note that the weight of the iron predominates over the weight of the polypropylene in the subject nose bridge. Therefore, it is the opinion of this office that the iron wire imparts the essential character to the nose bridge. In accordance with GRI 3(b), each nose bridge under consideration will be classified as an other article of iron wire.
You proposed classification for the Staftex KX 3 mm Nose Bridge with a single wire under heading 3919, HTSUS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls. However, this office disagrees. In the opinion of our office, the polypropylene (plastic) encasing the iron wire does not impart the essential character to the nose bridge. Therefore, the nose bridge would not be classified by the polypropylene component under heading 3919, HTSUS. This office believes that the iron wire imparts the essential character to the nose bridge, and in accordance with GRI 3(b), the nose bridge will be classified under heading 7326, HTSUS, which provides for other articles of iron.
The applicable subheading for the Staftex KX 3 mm Nose Bridge with a single wire will be 7326.20.0090, HTSUS, which provides for other articles of iron or steel, articles of iron or steel wire, other. The rate of duty will be 3.9 percent ad valorem
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7326.20.0090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7326.20.0090, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division