The tariff classification of sunglasses with metal case

NY E89918 December 13, 1999 CLA-2-90:RR:NC:MM:114 E89918 CATEGORY: Classification TARIFF NO.: 9004.10.00 Ms. Irene Kwok CDP Asia Limited 26/F., Tower A, Southmark 11 Yip Hing Street Aberdeen, Hong Kong RE: The tariff classification of sunglasses with metal case Dear Ms. Kwok: In your letter dated November 11, 1999, you requested a tariff classification ruling on sunglasses with case. A sample of the sunglasses with metal case was furnished with your request for a ruling. The submitted sample, sunglasses with metal case, is identified in your letter as item number C-39610-1S. The sunglasses are composed of silver tone metal frames with non-prescription plastic lenses. The case is composed of silver tone metal. The sunglasses and metal case are considered a composite article. The essential character of this composite article is imparted by the sunglasses. You have indicated in your letter that the article will be made in China. The applicable subheading for the sunglasses with metal case will be 9004.10.00, 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 2 percent ad valorem. The rate of duty will remain unchanged in year 2000. 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 Barbara Kiefer at 212-637-7058. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division