M84751 M8 Ruling Active

The tariff classification of disposable underpads and facemasks from China

Issued July 11, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889, 6304.93.0000

Headings: 6307, 6304

Product description

The two submitted samples are identified as “Non-Woven Disposable Underpads” (Item# 004-947) and “Non-Woven Blue Ear Loop Face Masks” (Item# PC620).

CBP rationale

The applicable subheading for the underpads will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The applicable subheading for the face masks will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other.

Full text

NY M84751 July 11, 2006 CLA-2-63:RR:NC:N3:351 M84751 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 6304.93.0000 Jim Liu Biomed Resource Inc. 19750A Magellan Drive Torrance,CA 90502 RE: The tariff classification of disposable underpads and facemasks from China Dear Mr. Liu: In your letter dated June 20, 2006, you requested a tariff classification ruling. The two submitted samples are identified as “Non-Woven Disposable Underpads” (Item# 004-947) and “Non-Woven Blue Ear Loop Face Masks” (Item# PC620). You state that underpads are designed to wick away urine from incontinent patient skin, beds, and wheelchairs. They measure 30” x 30” and are constructed of polyester batting and SAP (super absorbent polymers) and a non-woven polyester barrier. Their FDA registration number is 2087535. The applicable subheading for the underpads will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The rate of duty will be 9.3% ad valorem. You state that the facemasks are used to trap potentially harmful bacteria during the care of isolated residents in health care settings. They are constructed of a three-layered design that acts as a filter. Elastic cords loop around the ears to hold the mask in place. Their FDA registration number is 2087535. The applicable subheading for the face masks will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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