CLA-2-63:OT:RR:NC:N3:351
Mr. Daniel Ragin
Amazon by James Ragin EK
Nebikerstrasse 24 Schtz 6247 Switzerland
RE: The tariff classification of a KN95 face mask from China
Dear Mr. Ragin:
In your letter dated June 27, 2024, you requested a tariff classification ruling. In lieu of a sample, photographs of the item were provided with your request.
The item, described as a KN95 Folded Face Mask, is a unisex nonwoven disposable face mask that is intended to be used as a non-medical protective covering. The face mask is composed of five layers of nonwoven textile fabric: a 100 percent spun bonded polypropylene outer layer; a 100 percent melt-blown polypropylene second and third layer; a 100 percent air-blown cotton fourth layer; and a 100 percent spun bonded polypropylene inner layer. The five layers are heat sealed together. The 6 inch in length by 4 inch in width face mask features 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. The SKU# will be delineated by the color of the fabric: SKU# P1-SIL6-8AMN (white) and WI-EVXR-FGDC (black).
You suggested that the KN95 Folded Face Mask should be classified under subheading 6307.90.9835, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Other made up articles, including dress patterns: Other: Other: Other: National flags: Of other nations. We disagree. The item being imported is a face mask not a flag.
Alternatively, you have suggested that the KN95 Fold Face Mask should be classified under subheading 6307.90.9870, HTSUS, which provides for Other made up articles, including dress patterns: Other: Other: Other: Face masks, including respirators without replacement filters: Other face masks: Disposable. We disagree. Although the face mask is disposable, the KN95 has many of the same protective properties as the standard N95 respirator that is used in the industrial settings.
The applicable subheading for the KN95 face mask will be 6307.90.9850, HTSUS, which provides for Other made up articles, including dress patterns: Other: Other: Other: Face masks, including respirators without replaceable filters: Other respirators. The rate of duty will be 7 percent.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9850, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9850, HTSUS, listed above. 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 at https://hts.usitc.gov/.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division