U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-18 · Updates real-time
The tariff classification of the "Splash Mask" from China.
NY B81194 January 24, 1997 CLA-2-39:RR:NC:2:221 B81194 CATEGORY: Classification TARIFF NO.: 3926.90.9890 Ms. Gloria Shiao Shinemound Enterprise, Inc. 34 Linnel Circle Billerica, MA 01821 RE: The tariff classification of the "Splash Mask" from China. Dear Ms. Shiao: In your letter dated January 15, 1997, you requested a tariff classification ruling. The Splash Mask is facial mask meant to be used in medical applications, and is designed for protection against blood. The mask is composed of a transparent plastic to protect the face, a foamed plastic border at the top of the mask, and depending upon the type of mask, either a velcro strap or an elastic strap to secure the mask. The applicable subheading for the Splash Mask will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at 212-466-5580. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
Other CBP classification decisions referencing the same tariff code.
Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.
Effective 1996-10-02