N170078 N1 Ruling Active

The tariff classification of Light Up Sunglasses from China

Issued June 21, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9004.10.0000

Headings: 9004

Product description

A sample of the Light Up Sunglasses was furnished with your letter and will be returned to you as requested. The Light Up Glasses are novelty sunglasses with a plastic frame and plastic lenses. The plastic frame contains 12 LEDs (light emitting diodes) which are powered by batteries. The batteries are included. There is a button on the frame which activates the LEDs. The sunglasses can display flashing patterns of LED light or steady LED light.

CBP rationale

The applicable subheading for the Light Up Sunglasses 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

N170078 June 21, 2011 CLA-2-90:OT:RR:NC:N4:414 CATEGORY: Classification TARIFF NO.: 9004.10.0000 Mr. Gregory Watts Damco Customs Services, Inc. 680 Knox St. Suite 200 Torrance, CA 90502 RE: The tariff classification of Light Up Sunglasses from China Dear Mr. Watts: In your letter dated June 5, 2011 you requested a tariff classification ruling on behalf of Amscan Incorporated. A sample of the Light Up Sunglasses was furnished with your letter and will be returned to you as requested. The Light Up Glasses are novelty sunglasses with a plastic frame and plastic lenses. The plastic frame contains 12 LEDs (light emitting diodes) which are powered by batteries. The batteries are included. There is a button on the frame which activates the LEDs. The sunglasses can display flashing patterns of LED light or steady LED light. The applicable subheading for the Light Up Sunglasses 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/. You state in your letter that the lenses of the Light Up Glasses are not designed to protect from ultraviolet (UV) rays, or from impacts. Please be advised that the US Food and Drug Administration requires that the lenses in eyeglasses and sunglasses be impact resistant. In order to comply with the FDA requirements on sunglasses, you should contact that office at:  Food and Drug Administration, Division of Regulatory Guidance, 10903 New Hampshire Ave., Silver Spring, MD 20993-0002. 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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