N041118 N0 Ruling Active

The tariff classification of shutter shades from China.

Issued October 20, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The shutter shades are non-functional eyeglasses that have no lenses and do not block any ultraviolet or infrared rays. They are made of molded plastics and incorporate strips of plastics that resemble blinds or shutters. The shutter shades are similar to those worn by celebrities such as rap singers and are worn as a fashion statement.

CBP rationale

The applicable subheading for the shutter shades will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N041118 October 20, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of shutter shades from China. Dear Ms. Balice: In your letter dated October 6, 2008, you requested a tariff classification ruling. A sample was provided with your letter. The shutter shades are non-functional eyeglasses that have no lenses and do not block any ultraviolet or infrared rays. They are made of molded plastics and incorporate strips of plastics that resemble blinds or shutters. The shutter shades are similar to those worn by celebrities such as rap singers and are worn as a fashion statement. The applicable subheading for the shutter shades will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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