&&According to the information received, the Nano Anti-bacterial Mask FM-HAN-002 is a three layers anti-bacterial mask made out of non-woven cotton. The outer layer is made out of T200 cotton cloth, the middle layer is said to be an anti-bacterial silver Nano technology made of cotton and the inner layer is made out of a sterilized cotton fabric. The product comes in four colors.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&A proposed tariff classification number has not been provided in your submission; the tariff classification number as determined is found under the section titled “Decision”.&&&&The Nano Anti-bacterial Mask FM-HAN-002 is a three layers anti-bacterial mask made out of cotton. Chapter 63 accounts for other made up textile articles. The good is considered a made-up article according to Note 7(f) to Section XI and, as such, falls under heading 63.07.