The tariff classification of safety eyeglasses from Taiwan

NY M84992 July 27, 2006 CLA-2-90:RR:NC:MM:114 M84992 CATEGORY: Classification TARIFF NO.: 9004.90.0000 Mr. Peter A. Pennesi V. Alexander & Company, Inc. P.O. Box 03250 Memphis, TN 38130-0250 RE: The tariff classification of safety eyeglasses from Taiwan Dear Mr. Pennesi: In your letter dated June 28, 2006, on behalf of Jackson Products, Inc., you requested a tariff classification ruling. Samples of six styles of safety eyewear were submitted with your request for a ruling. The safety eyewear is in various shapes including wrap around and single lens. They are tinted with various colors including metallic gold, yellow, green teal copper blue, silver, red, brown smoke and orange. The lenses and the frames are composed of plastic. Style Code 4 is a wrap-around safety eyeglass with gold tinted lenses and a platinum frame. Style Magnum 3G is a one-piece safety eyeglass with yellow tinted lens and a black frame. You also furnished samples of the Magnum 3G with copper tinted blue block lens and black frame, with gold metallic mirror lens and black frame, with teal lens and platinum frame, and with green tinted lens and black frame. The safety eyewear is featured in a catalog called the Smith & Wesson Safety Products and Olympic Optical. The catalog includes safety eyewear, hearing protection equipment and personal protection equipment. You have suggested that the safety eyewear is classified as sunglasses under subheading 9004.10.0000, Harmonized Tariff Schedule of the United States, (HTSUS). The submitted samples are marketed as safety eyeglasses, not as sunglasses. In your catalog, one of the styles featuring a teal lens and platinum frame is stated to be for use in work environments with low-pressure sodium vapor lamps and not to be used while driving or as a sunglass. Other styles have orange lenses, gold lenses, yellow lenses, copper blue block lenses and are designed for use as safety eyewear. The information on the company’s web site, www.smith-wessonsafety.com, shows that the company offers safety glasses for applications in sporting activities such as shooting and hardware/industrial applications. Accordingly, the eyewear is classified under heading 9004, HTSUS, under the subheading for safety eyewear. The applicable subheading for the safety eyewear will be 9004.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spectacles, goggles and the like, corrective, protective or other. The rate of duty will be 2.5 percent ad valorem. Your samples are being returned as requested. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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