N275383 N2 Ruling Active

The tariff classification of “Glitter Glasses” from China

Issued June 1, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0090

Headings: 9503

Product description

The item consists of blue plastic eyeglass frames covered in glitter, with molded bunny ears and whiskers protruding from the top and sides of the frames. The frames contain no lenses. In your letter you suggest classification of the glitter glasses under subheading 9004.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spectacles, goggles and the like, corrective, protective and other. Spectacles of heading 9004 consist of a frame or mounting and lenses. The glitter glasses are not classified under heading 9004, since they do not contain lenses nor is there any intent to mount lenses into the glitter glasses. Rather, they are principally designed for the amusement of children 14 years of age and older.

CBP rationale

The applicable subheading for the “Glitter Glasses” will be 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.

Full text

N275383 June 1, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0090 Ms. Peggy O’Brien Amscan, Inc. 25 Green Pond Road, Suite 1 Rockaway, NJ 07866 RE: The tariff classification of “Glitter Glasses” from China Dear Ms. O’Brien: In your letter dated April 14, 2016, you requested a tariff classification ruling. A sample of the “Glitter Glasses,” item #250403, was submitted with your inquiry. The item consists of blue plastic eyeglass frames covered in glitter, with molded bunny ears and whiskers protruding from the top and sides of the frames. The frames contain no lenses. In your letter you suggest classification of the glitter glasses under subheading 9004.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spectacles, goggles and the like, corrective, protective and other. Spectacles of heading 9004 consist of a frame or mounting and lenses. The glitter glasses are not classified under heading 9004, since they do not contain lenses nor is there any intent to mount lenses into the glitter glasses. Rather, they are principally designed for the amusement of children 14 years of age and older. The applicable subheading for the “Glitter Glasses” will be 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be Free. 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 https://hts.usitc.gov/current. 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 James Forkan at [email protected]. Sincerely, Deborah Marinucci Acting Director National Commodity Specialist Division

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