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What are the invoice tax classification codes of disposable protective masks and N95 masks respectively?
The invoice tax classification codes of disposable protective masks and N95 masks need to be classified according to the fabric types of masks.

The unnamed product of textile materials is 6307900090. Other textile products and unlisted products are 63079000. Other respirators and gas masks (excluding protective masks with neither mechanical parts nor interchangeable filters) are 90200000. Paper and similar household, sanitary and hospital articles (made of pulp, paper, cellulose filler paper and cellulose fiber mesh paper) 48 189000. Rubber threads and ropes wrapped with textile materials are 5604 1000.

Medical masks are divided into three distinct types, namely disposable medical masks, medical surgical masks and medical protective masks. Medical surgical masks are similar to disposable medical masks in appearance, but they have higher requirements for the protection of particles, microorganisms and liquid splashing, and can effectively prevent the soaking of blood and body fluids. The filtering effect of microorganisms is over 95%, but due to insufficient sealing, they cannot effectively prevent dust. At first glance, medical protective masks are dust masks, but the color is green or light blue, which is the common color of medical masks. There are two differences between medical protective masks and dust masks: the outermost layer of medical protective masks is a waterproof layer, which can block body fluids, blood and other liquids, prevent the soaking and leaching of body fluids of medical staff or patients' blood, and thus block the route of infection. Dust masks have no hydrophobic protective layer. In order to improve breathing comfort, dust masks usually add cold flow breathing valves, while medical protective masks must not use breathing valves. Because the breathing valve will expel the user's body fluids when exhaling, it is easy to cause bacterial infection. In short, disposable medical masks, medical surgical masks and dust masks are very different. The main difference between medical protective masks and valveless dust masks is the addition of a hydrophobic protective layer.

Article 3 of the Tax Business Classification Code has been greatly adjusted, and more new contents (including some commonly used country codes) have been added, greatly increasing the length. Therefore, this paper only attaches the directory and part of the code, and the rest will be published in the form of a manual in due course in the near future.