HS Classification of Plastic Face Shields, CN20-12 Clarification
The Canada Border Services Agency (CBSA) has provided clarification on the classification of plastic face shields.
In Customs Notice 20-12, the World Customs Organization (WCO) Classification List has classified “Plastic face shields (covering more than the eye area)” under 3926.20.10.00, as Protective suits and their accessories (including gloves), to be employed in a noxious atmosphere, of plastics.
We have reviewed the classification for plastic face shields and agree that they should be classified under subheading 3926.90 as other articles of plastics and not subheading 3926.20 as suggested by the WCO. These goods are not considered clothing accessories, of plastics. Further, we agree they meet the description of tariff item 3926.90.10, “Safety face shields designed for use by workers employed in hazardous work, and parts thereof”.
Customs Notice 20-12 will be revised as follows: Plastic face shields (covering more than the eye area) 3926.90.10.00 Safety face shields designed for use by workers employed in hazardous work, and parts thereof;