The tariff classification of sunglasses, clip-on sunglasses, textile cleaning cloths and cases from China

NY K89704 October 19, 2004 CLA-2-90:RR:NC:MM:114 K89704 CATEGORY: Classification TARIFF NO.: 9004.10.0000 Mr. Frank Capito Dioptics Medical Products, Inc. 3877 Long Street, Suite B San Luis Obispo, CA 93401 RE: The tariff classification of sunglasses, clip-on sunglasses, textile cleaning cloths and cases from China Dear Mr. Capito: In your letter dated September 16, 2004 you requested a tariff classification ruling. Two samples were submitted for review and are being returned to you as requested. One is a pair of sunglasses called Polar Eyes. The sunglasses, article number 6A5748A, have polarized polycarbonate lenses. The sunglasses are presented in a shaped zipper case that also contains a textile cleaning cloth. The articles are packaged in a cardboard box for sale to the retail customer. The sunglasses are classified under heading 9004, Harmonized Tariff Schedule of the United States. The textile cleaning cloth is classified under heading 6307, Harmonized Tariff Schedule of the United States. GRI 3 provides for the classification of goods, when, by application of rule 2 (b) or any other reason, they are classifiable under two or more headings. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the component that gives them their essential character. The Polar Eyes sunglasses clearly provide the essential character to the subject merchandise. The second sample is clip-on sunglasses referred to as OVERx 46 Oval 2. The clip-on sunglasses, article number CS88592WMO, have polarized lenses and an x-span metal frame with clips for attaching the sunglasses to a pair of eyeglasses. The clip-on sunglasses are presented with a molded snap case that is sized appropriately for the clip-on sunglasses. GRI 5 provides that the following rule applies in respect of the goods referred to therein. GRI 5(a) states that camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. The cases for the Polar Eyes sunglasses and the cases for the OVERx clip-on sunglasses meet the requirements of GRI 5(a). The applicable subheading for the submitted samples, article numbers 6A5748A and CS88592WMO, 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