Face Masks Made in Ethiopia From Thai Fabric Ineligible for AGOA Benefits, CBP Says

Face masks made in Ethiopia from fabric and other materials sourced from Thailand are products of Thailand, and are not eligible for duty benefits under the African Growth and Opportunity Act, CBP said in a ruling issued Oct. 22 and posted to the agency’s online database on Nov. 2.

The face masks, made from Thai fabric, elastic bands, thread and aluminum strip, are cut and sewn in Ethiopia before being shipped to the U.S., CBP said. They are classifiable as made-up textile articles of heading 6307, it said. Specifically, they should be entered under Harmonized Tariff Schedule of the U.S. subheading 6307.90.9875, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Face masks, including respirators without replaceable filters: Other face masks: Other,” CBP said in the ruling.

The rules of origin found in CBP’s regulations under 19 CFR Part 102 say that goods of 6307.90, if not wholly obtained from one country, originate in “the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.” That means the country of origin of the masks is Thailand, CBP said.

To receive AGOA treatment, goods must be the product of an AGOA country that is directly shipped to the U.S., or, for lesser developed countries like Ethiopia, may be made in one AGOA country from fabrics that are the product of another. While goods of subheading 6307.90.9875 are generally eligible for AGOA, the face masks subject to the ruling are made from Thai fabric, and are not eligible, CBP said.