In NY N311153, Customs and Border Protection (CBP) discussed the classification of disposable nonwoven face masks from China.
The subject goods include:
Item 1, AM002, is a type KN95 disposable (non-medical use) face mask. The face mask has five layers of nonwoven fabric comprised of manmade fibers.
Item 2, AM001, is described as a pleated, disposable (non-medical use) face mask. It has three layers of nonwoven fabric comprised of manmade fibers.
The masks do not contain an exhalation valve. Both masks are secured to the face with elastic ear loops and are designed to create a physical barrier between the mouth and nose of the wearer and potential contaminants in the immediate environment.
CBP determined that the applicable subheading for the masks is 6307.90.9889, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” 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 6307.90.9889, 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. 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 (6307.90.9889).
CBP stated that the face masks are accurately described and are afforded the exclusion under 9903.88.42, HTSUS. The Chapter 99 subheading, 9903.88.42, in addition to subheading 6307.90.9889, HTSUS, must be reported at the time of importation.