The tariff classification of Ray Shady eye-shades and Ad-Viza eye-shades

NY H86862 February 1, 2002 CLA-2-90:RR:NC:MM:114 H86862 CATEGORY: Classification TARIFF NO.: 9004.10.0000 Ms. Ardele Y. Float Attorney at Law 2 Shire Coto de Caza, California 92679 RE: The tariff classification of Ray Shady eye-shades and Ad-Viza eye-shades Dear Ms. Float: In your letter dated December 18, 2001, on behalf of Float-Hunter, Inc., you requested a tariff classification ruling on Ray Shady eye-shades and Ad-Viza eye-shades. Two samples of the Ray Shady eye-shades were furnished with your request for a ruling. You have also submitted nosepiece samples, a color copy featuring the plastic container, and product advertising for the Ray Shady and Ad-Viza products. You have submitted samples of two models of Ray Shady eye-shades. Each sample features tinted non-prescription cellulose-acetate lenses, a nosepiece, an adjustable textile head strap, and a metal stud with the Ray Shady action figure. A layer of foam padding has been sewn inside the front portion of each head strap. One model features a head strap with a hook and loop closure and the other model features a bandana tie. Based on the submitted samples and the description of the products in the advertising literature, the Ray Shady and Ad-Viza eye-shades are intended to be worn as sunglasses. In New York Ruling Letter H81411 dated July 2, 2001, Customs determined that Ad-Visa eye-shades were classifiable under subheading 9004.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spectacles, goggles, and the like, corrective, protective or other; sunglasses. You have indicated in your letter that the Ad-Viza eye-shades will feature the company purchasing logo. You have also stated that you now offer various lens colors, fabric colors and clasps. The classification of Ad-Viza eye-shades remains unchanged regardless of the logo, lens shape, lens size, lens color, fabric color and clasp. You have indicated in your letter dated May 29, 2001, that the Ad-Viza eye-shades will be imported from Taiwan. In order to classify the zippered plastic container, please submit samples of the eye-shade and the plastic container in the condition in which they will be imported into the United States. The applicable subheading for the Ray Shady eyes-shades and Ad-Viza eye-shades 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 2 percent ad valorem. 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 646-733-3019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division