A press release from U.S. Customs and Border Protection reports on the seizure of 20,000 counterfeit N95 masks at the Port of Boston, arriving from Hong Kong. A brief report in the Saturday New York Times described it as "the latest example of scammers attempting to profiteer from fake personal protective equipment."
It's certainly possible that profits are the motive of those trying to sell this stuff, but in the long run, you can probably make more profit selling equipment that works. Left unexplored are possible other possible motives, such as a desire by a hostile foreign government to harm or damage the United States.