CLA 2-OT:RR:NC:N3:351
Mr. Ted Conlon
Fourstar Group USA, Inc.
189 Main Street
Milford, MA 01757
RE: The tariff classification of LED disposable nonwoven face masks from China or Vietnam.
Dear Mr. Conlon:
In your letter dated October 27, 2020, you requested a tariff classification ruling. In lieu of samples, you provided photographs of LED disposable face masks with your request.
Item #11031727A, described as a “LED light up face mask,” is intended to be used as a disposable non-medical protective covering. The face mask is composed of three layers of nonwoven textile fabric: a spun laced cotton hydrophilic inner layer; a spun bonded polypropylene middle layer and a spun bonded polypropylene hydrophobic outer layer. The 6.75 x 3.75 inch, white, non-dyed face mask features a string of multi-color lights sewn between the outer and middle layers; a button to change the mode (blinking, chasing, steady on or off) glued to the inner layer; a battery compartment containing three CR122 batteries; and a metal strip on the top edge which lies on the bridge of the nose to help the mask conform to the contours of the face. The face mask is fastened behind the ears with elastic ear loops. You state that the face mask will be produced in either China or Vietnam depending on production availability. The lighted face mask may also be imported into the United States in black under item #11031727B, and in dark blue under item #11031727C, each with a string of white lights.
The “LED light up face masks” are considered composite goods made of textile and electronics. 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 3 provides for classification of composite goods. GRI 3(b) provides that composite goods made up of different components shall be classified as if they consisted of the component which gives them their essential character. In our opinion, it is the textile face mask which provides the essential character of the article.
The applicable subheading for items #11031727A, #11031727B, and #11031727C described as “LED light up face mask” will be 6307.90.9870, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other face masks: Disposable.” The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9870, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty under 9903.88.15, HTSUS; however, exclusions annotated in the March 17, 2020 Federal Register are available for any product that meets the description in the Annex, regardless of whether the importer filed an exclusion request. Section XXII, Chapter 99, Subchapter III U.S. Note 20(uu) and Annex Enumeration (9), HTSUS, states: (uu) The U.S. Trade Representative determined to establish a process by which particular products classified in heading 9903.88.15 and provided for in U.S. notes 20(r) and (s) to this subchapter could be excluded from the additional duties imposed by heading 9903.88.15. See 84 Fed. Reg. 43304 (August 20, 2019), 84 Fed. Reg. 45821 (August 30, 2019), 84 Fed. Reg. 57144 (October 24, 2019) and 85 Fed. Reg. 3741 (January 22, 2020). Pursuant to the product exclusion process, the U.S. Trade Representative has determined that the additional duties provided for in heading 9903.88.15 shall not apply to the following particular products, which are provided for in the following enumerated statistical reporting numbers: (9) Face masks, single-use, of textile fabrics (described in statistical reporting number (6307.90.9870). Based on the pertinent facts, the face masks are accurately described and are afforded the exclusion under 9903.88.42, HTSUS. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.42, in addition to subheading 6307.90.9870, 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.
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 World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.
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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division