The tariff classification of an LED face mask cover from China

N313929 September 10, 2020 CLA-2-85:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 8543.70.9960; 9903.88.02 Ms. Rosemary Avondet Harmonized Customs Brokers, Inc. 221 Sheridan Blvd. Inwood, NY 11096 RE: The tariff classification of an LED face mask cover from China Dear Ms. Avondet: In your letter dated August 13, 2020, you requested a tariff classification ruling on behalf of your client, Meiyume Limited. The merchandise under consideration, identified by style number BG1MYM20A001-N1, is described as an LED face mask cover designed to be worn on the user’s face over a personal protective mask. The subject mask cover is constructed of three varying layers of textile and plastic and measures 8.5 inches by 4 inches. The cover also incorporates an LED array, a Bluetooth wireless connection drive, and an on/off switch. The LED array can be programmed to display various messages while worn by the user. You state that the subject cover does not exhibit protective qualities and is only meant to be used as an electronic accessory. The applicable subheading for the LED face mask cover, style number BG1MYM20A001-N1, will be 8543.70.9960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” The general rate of duty will be 2.6% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8543.70.9960, 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., 9903.88.02, in addition to subheading 8543.70.9960, 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 Section 301 trade remedy, 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 https://www.cbp.gov/trade/remedies/301-certain-products-china 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. In your request, you inquire as to whether the goods would be subject to requirements set forth by the U.S. Food and Drug Administration (FDA). For information regarding these requirements, please contact the FDA directly by phone at 1-888-463-6332, or by visiting their website at www.fda.gov. 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 Luke LePage at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division