The tariff classification of tinted goggles with neoprene case from China
Issued June 12, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9004.90.00
Headings: 9004
Product description
A sample of the Power Pack Goggles with a neoprene case, and a catalog were furnished with your request for a ruling. The submitted foldable tinted Power Pack Goggles are composed of black plastic frames with foam backing for comfort, yellow tinted shatterproof polycarbonate lenses, and a black adjustable elastic head strap. The goggles are designed to cover the eyes of the wearer for protection. The goggles are imported and sold with a neoprene case. The black neoprene case features a belt loop and clip, and a zipper closure. When the goggles and cases are imported together in the same shipment containing equal numbers of goggles and cases, the goggles and cases are classifiable as goggles in Harmonized Tariff Schedule of the United States (HTS) heading 9004. Your sample and catalog are being returned as requested.
CBP rationale
The applicable subheading for the goggles with neoprene case will be 9004.90.00, Harmonized Tariff Schedule of the United States (HTS), which provides for spectacles, goggles, and the like, corrective, protective or other; other.
Full text
NY H81093 June 12, 2001 CLA-2-90:RR:NC:MM:114 H81093 CATEGORY: Classification TARIFF NO.: 9004.90.00 Mr. James E. Unger CBC Customhouse Brokers, Inc. P.O. Box 646 Wood Dale, IL 60191 RE: The tariff classification of tinted goggles with neoprene case from China Dear Mr. Unger: In your undated letter received by this office on May 15, 2001, on behalf of Global Vision Eyewear Corporation, you requested a tariff classification ruling on tinted goggles with a neoprene case from China. A sample of the Power Pack Goggles with a neoprene case, and a catalog were furnished with your request for a ruling. The submitted foldable tinted Power Pack Goggles are composed of black plastic frames with foam backing for comfort, yellow tinted shatterproof polycarbonate lenses, and a black adjustable elastic head strap. The goggles are designed to cover the eyes of the wearer for protection. The goggles are imported and sold with a neoprene case. The black neoprene case features a belt loop and clip, and a zipper closure. When the goggles and cases are imported together in the same shipment containing equal numbers of goggles and cases, the goggles and cases are classifiable as goggles in Harmonized Tariff Schedule of the United States (HTS) heading 9004. Your sample and catalog are being returned as requested. The applicable subheading for the goggles with neoprene case will be 9004.90.00, Harmonized Tariff Schedule of the United States (HTS), which provides for spectacles, goggles, and the like, corrective, protective or other; other. The rate of duty will be 2.5 percent ad valorem. We are unable to issue a tariff classification ruling on the second item (b) at this time. The item is described in your letter as “a larger bag which just contains a set of goggles with additional lenses.” In order to classify this item, your request for a ruling should include a sample of the item in condition as it will be imported. You have also asked for a ruling on U.S. Customs marking requirements. In order to issue a ruling on marking requirements for the goggles and the case, please state in writing the country of origin of the goggles and of the case. In general, the country of origin must be sufficiently permanent to reach the ultimate consumer. Your suggested marking by sewn-in label on the neoprene case and “indented” (assumedly meaning molded-in marking) on the goggles are acceptable methods of marking. 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
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