870035 87 Ruling Active

The tariff classification of Sunglasses from Taiwan

Issued January 6, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9004.10.0000

Headings: 9004

Product description

The tariff classification of Sunglasses from Taiwan

CBP rationale

The applicable subheading for the sunglasses will be 9004.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Spectacles, goggles and the like, corrective, protective or other; Sunglasses.

Full text

NY 870035 JANUARY 6, 1992 CLA-2-90:S:N:N1:114 870035 CATEGORY: Classification TARIFF NO.: 9004.10.0000 Ms. Kristine A. Quigley Total Logistics Resource, Inc. P.O. Box 30419 Portland, OR 97230 RE: The tariff classification of Sunglasses from Taiwan Dear Ms. Quigley: In your letter dated December 13, 1991, on behalf of your clients M-B Sales/Performance Concepts, you requested a tariff classification ruling. The sunglasses are composed of plastic and have a one-piece polycarbonate lens. The item is identified as "McAttitudes Sunglasses." Each pair of sunglasses will be packed individually in a polybag. The applicable subheading for the sunglasses will be 9004.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Spectacles, goggles and the like, corrective, protective or other; Sunglasses. The rate of duty will be 7.2 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177) A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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