The tariff classification of safety glasses from Taiwan

NY I85812 September 18, 2002 CLA-2-90:RR:NC:MM:114 I85812 CATEGORY: Classification TARIFF NO.: 9004.90.0000 Ms. Beverley Sief Import/Export Director Northern Safety Co., Inc. PO Box 4250 Utica, NY 13504-4250 RE: The tariff classification of safety glasses from Taiwan Dear Ms. Sief: In your letter dated August 29, 2002, you requested a tariff classification ruling on safety glasses from Taiwan. Three styles of the safety glasses were furnished with your request for a ruling. You have also submitted marketing literature for the safety glasses. The submitted samples are identified in your letter as Indoor/Outdoor Safety Glasses, item numbers 19663, 19687 and 19682. Item numbers 19663 and 19687 feature black wrap-around plastic frames and single wrap-around impact resistant polycarbonate lenses which provide 99.9 percent UV protection. The submitted samples have clear lenses with an ultra violet (UV) additive and a coated mirror tint that darkens slightly when used outdoors to provide glare protection and reflect unwanted light. Item number 19682 features a black wrap around plastic frame and two impact resistant polycarbonate lenses which provide 99.9 percent UV protection. The submitted sample has clear lenses with an UV additive and a coated mirror tint that darkens slightly when used outdoors to provide glare protection and reflect unwanted light. You have indicated in your marketing literature that the safety glasses with clear lenses are suitable for indoor use by people needing impact protection. You have indicated in your letter that the Indoor/Outdoor Safety Glasses are commonly used by maintenance and ground crews that work indoors and outdoors because they transition well from one environment to the other. The safety glasses provide impact protection when indoors and sun protection when outdoors. The glasses are individually packaged in clear polybags for retail sale. The name “N-Specs” is printed in black lettering on the front of the polybag. The words “Safety Eyewear” are printed in black lettering beneath the name “N-Specs”. The product information printed on the back of the polybag states that the safety glasses provide protection against moderate impact hazards, metal chips, particles, and sparks. The applicable subheading for the safety glasses will be 9004.90.0000, 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. 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