D89885 D8 Ruling Active

The tariff classification and marking of distorting eyeglasses with a nylon case from Taiwan

Issued May 7, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9023.00.0000

Headings: 9023

Product description

The tariff classification and marking of distorting eyeglasses with a nylon case from Taiwan

CBP rationale

The applicable subheading for this set will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions) unsuitable for other uses, and parts and accessories thereof.

Full text

NY D89885 May 7, 1999 CLA-2-90:RR:NC:MM:105 D89885 CATEGORY: Classification TARIFF NO.: 9023.00.0000 Mr. Rick Mosley Kuehne & Nagle, Inc. Dallas Branch 101 Wrangler Drive, Suite 201 Coppell, TX 75019 RE: The tariff classification and marking of distorting eyeglasses with a nylon case from Taiwan Dear Mr. Mosley: In your letter, dated March 25, 1999, for WRS Group, Inc., you requested a tariff classification ruling. In your fax to us dated 4-15-99, you stated that the sample eyeglasses cost $1.93 and the sample nylon case with belt clip cost $1.40. The eyeglasses, marketed under the name ?Drunk and Dangerous?, have a multitude of vertical lines in both lens. They are specifically designed to distort one`s vision, especially when the head is turned. The wearer thus experiences the distortion of vision which can result from consuming alcohol or other psychoactive drugs. You state that its use will be as part of demonstrations to educate groups of students or groups of the public about the effect of psychoactive drugs on one?s vision and, thus, one?s ability to drive an automobile. We agree that is suitable for use only in some sort of educational demonstration. Although it differs from the examples in the Explanatory Notes to 9023 in that this is an item that one sees through rather than an item that one sees, it does conform to the intent of the heading and its examples. The sample nylon case is a textile, rectangular pouch approximately 6 by 3 by 2 inches in size. It is thus slightly larger than it needs to be to contain the eyeglasses. It has a flap with a velcro-type closure and a plastic belt clip. It is imprinted with a large ?Drunk and Dangerous? logo and your client`s name. The glasses are also imprinted with the phrase ?Drunk and Dangerous?. You consider the eyeglasses and the pouch to be a ?set?. We agree, assuming that they will be imported together, packed for retail sale (or for distribution to the end users, if not sold at retail). The pouch will clearly be used principally to carry the glasses and to keep them from getting scratched. However, we do not consider the two to be a composite good. While that is a moot issue for non-textile items, for textile items, like this pouch, that does result in the textile pouch being subject to textile visa-quota requirements. Noting Explanatory Note IX to G.I. 3-b, the pouch, exclusive of the imprinting, is a standard item often offered for sale separately. Eyeglasses and other optical goods are routinely sold with some sort of case to protect the lenses, but they are rarely sold with a substantial pouch that costs almost as much as they do. Regarding your marking questions, your scenario one, in which the nylon case containing the glasses is imported in a sealed polybag which has a conspicuous and legible sticker stating ?Made in Taiwan?, is acceptable marking assuming, as you indicate, that the polybag, its seal, the sticker`s adhesive and the sticker are strong enough to be expected to remain intact and joined until receipt by the ultimate purchaser unless deliberately opened or removed. Customs Regulations 134.32-d, 134.24-d-1, and 134.44 noted. Since scenario one is the importer`s ?preferred method?, we do not need to consider the alternative methods of marking which you proposed. You propose classification in HTS 9032.00.0000. We assume you meant HTS 9023.00.00000 The applicable subheading for this set will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions) unsuitable for other uses, and parts and accessories thereof. The general rate of duty will be free. The textile pouch falls within textile category designation 670. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Sheridan at 212-637-7037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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