The tariff classification of LED Novelty Sunglasses from China
Issued September 24, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9004.10.0000
Headings: 9004
Product description
Item number 1642-06248 is a pair of novelty sunglasses. The item features heart-shaped tinted lenses with a green shamrock painted on each lens. The temples have a red heart approximately 1 inch in length by 1 1/4 inch in width at the tip of the temples. The frame is made of green plastic and contains ten LEDs which are powered by two batteries. The batteries are included. The novelty sunglasses can display flashing patterns of LED light or steady LED light. The cardboard header of the packaging refers to the item as St. Patrick’s Day LED Flashing Glasses; however, the item is not classified as a festive article. The shamrock is an Irish symbol not limited to St. Patrick’s Day and the heart is a ubiquitous symbol of affection not limited to Valentine’s Day. Both are generic symbols not limited to specific holidays.
CBP rationale
The applicable subheading for the St Patrick’s Day LED Flashing Glasses, item 1642-06248, will be 9004.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spectacles, goggles and the like, corrective, protective or other: sunglasses.
Full text
N121918 September 24, 2010 CLA-2-90:OT:RR:NC:N4:414 CATEGORY: Classification TARIFF NO.: 9004.10.0000 Mr. Denni Awana Inter-Orient Services 1455 Monterey Pass Road Suite 205 Monterey Park, CA 91754 RE: The tariff classification of LED Novelty Sunglasses from China Dear Mr. Awana: In your letter dated August 26, 2010 you requested a tariff classification ruling on behalf of Pan Asian Creations. Item number 1642-06248 is a pair of novelty sunglasses. The item features heart-shaped tinted lenses with a green shamrock painted on each lens. The temples have a red heart approximately 1 inch in length by 1 1/4 inch in width at the tip of the temples. The frame is made of green plastic and contains ten LEDs which are powered by two batteries. The batteries are included. The novelty sunglasses can display flashing patterns of LED light or steady LED light. The cardboard header of the packaging refers to the item as St. Patrick’s Day LED Flashing Glasses; however, the item is not classified as a festive article. The shamrock is an Irish symbol not limited to St. Patrick’s Day and the heart is a ubiquitous symbol of affection not limited to Valentine’s Day. Both are generic symbols not limited to specific holidays. The applicable subheading for the St Patrick’s Day LED Flashing Glasses, item 1642-06248, will be 9004.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spectacles, goggles and the like, corrective, protective or other: sunglasses. The rate of duty will be 2 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 Barbara Kiefer at (646) 733-3019. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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