4818.90.00.20 - Face masks 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This classification pertains to face masks specifically manufactured for household or sanitary purposes. These items, derived from paper pulp, paper, cellulose wadding, or webs of cellulose fibers, are designed for direct application to the face for protection or hygiene. The key defining characteristic is their function as face coverings for consumer use, distinguishing them from industrial or medical-grade masks that may fall under different classifications.
Within the broader category of "Other" sanitary articles of paper, this sub-heading is distinct from other potential "other" items. While the sibling category 4818.90.00.80 also denotes "Other" articles not specifically enumerated elsewhere within 4818, this sub-heading provides a precise destination for face masks, ensuring their accurate identification and customs treatment. The specificity of "Face masks" prevents ambiguity and misclassification of these particular goods.
As a leaf node, 4818.90.00.20 does not have further subcategories. Therefore, classification within this code relies on a definitive determination that the article in question is a face mask intended for household or sanitary applications, constructed from the specified cellulosic materials. Common examples include disposable paper facial coverings used for dust protection or general hygiene.