Crocheted Face Masks from Japan
Breathable crocheted face masks with elastic ear loops from cotton yarn provide stylish COVID protection or fashion accessory. Under HTS 6117.80.95 as other made-up accessories when not medical-grade, per Chapter 61 notes excluding orthopedic items. Fashion focus determines class.
Duty Rate — Japan → United States
14.6%
Rate breakdown
9903.05.480%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Specify 'fashion accessory' not medical to avoid 9021 scrutiny
• Include breathability test results for accessory justification
• Register trademark if branded to protect against counterfeits