L81594 L8 Ruling Active

The tariff classification of Atomic Wave Illuminated Sunglasses from China

Issued January 20, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9004.10.0000

Headings: 9004

Product description

Style number AT001 for which you are requesting a ruling is identified as the Atomic Wave Illuminated Sunglasses. The Atomic Wave Illuminated Sunglasses features a translucent frame and tinted lenses. The Atomic Wave Illuminated Sunglasses also features a three position switch located on the side of the battery pack to select between on, off, or blinking mode. The Atomic Wave Illuminated Sunglasses requires two AA batteries to operate. The batteries are included. The operating instructions advises the user to place the sunglasses over their eyes or on their forehead, to run the battery pack and wire under the back of their shirt or jacket, and to place the belt clip onto their pocket, belt or pants. The National Import Specialist for toys has stated that the Atomic Wave Illuminated Sunglasses are not amuse, but to worn as sunglasses. Therefore, the primary purpose of the sunglasses is not to amuse. Toys classifiable in Chapter 95 are items whose primary function is to act as a source of amusement. The Atomic Wave Illuminated Sunglasses are functional sunglasses classifiable in Chapter 90 as sunglasses.

CBP rationale

The applicable subheading for the Atomic Wave Illuminated Sunglasses 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.

Full text

NY L81594 January 20, 2005 CLA-2-90:RR:NC:MM:114 L81594 CATEGORY: Classification TARIFF NO.: 9004.10.0000 Ms. Georgette Brady Meridian IQ LLC 150-16 132nd Avenue Jamaica, NY 11434 RE: The tariff classification of Atomic Wave Illuminated Sunglasses from China Dear Ms. Brady: In your letter dated December 21, 2004, on behalf of Atomic Products Inc., you requested a tariff classification ruling on sunglasses from China. A sample of the sunglasses was submitted with the ruling request. Style number AT001 for which you are requesting a ruling is identified as the Atomic Wave Illuminated Sunglasses. The Atomic Wave Illuminated Sunglasses features a translucent frame and tinted lenses. The Atomic Wave Illuminated Sunglasses also features a three position switch located on the side of the battery pack to select between on, off, or blinking mode. The Atomic Wave Illuminated Sunglasses requires two AA batteries to operate. The batteries are included. The operating instructions advises the user to place the sunglasses over their eyes or on their forehead, to run the battery pack and wire under the back of their shirt or jacket, and to place the belt clip onto their pocket, belt or pants. The National Import Specialist for toys has stated that the Atomic Wave Illuminated Sunglasses are not amuse, but to worn as sunglasses. Therefore, the primary purpose of the sunglasses is not to amuse. Toys classifiable in Chapter 95 are items whose primary function is to act as a source of amusement. The Atomic Wave Illuminated Sunglasses are functional sunglasses classifiable in Chapter 90 as sunglasses. The applicable subheading for the Atomic Wave Illuminated Sunglasses 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 as 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

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