N312979 N3 Ruling Active

The tariff classification of protective goggles from Taiwan

Issued July 13, 2020 by U.S. Customs and Border Protection.

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N3 N312979 (July 13, 2020)

Tariff classification

HTS codes: 9004.90.0000

Headings: 9004

Product description

There are two items at issue with this request, both described as protective goggles, identified as the PurGuard EV-100 and the PurGuard SV-900. The EV-100 version are disposable goggles meant for use in clean and sterile environments where eye protection is needed. The goggles are constructed of PVC frames, polycarbonate lenses, and an adjustable silicone headband. The frames sit in direct contact with the user’s face and are made to fit all sizes. The SV-900 version of the goggles are reusable and meant to be used within clean and sterile environments where eye protection is needed. The goggles are constructed of a thermoplastic rubber frame, polycarbonate lenses, and an adjustable silicone headband. The goggles are capable of being sanitized via an autoclave sterilization machine for repeated use. The frames sit in direct contact with the user’s face and are made to fit all sizes.

CBP rationale

The applicable subheading for the PurGuard EV-100 and PurGuard SV-900 protective goggles 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: Other.

Full text

N312979 July 13, 2020 CLA-2-90:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 9004.90.0000 Maegen Bell Hydroflex Group GmbH Am Weidenhaeuser Bahnhof 8 Gladenbach 35075 Germany RE: The tariff classification of protective goggles from Taiwan Dear Ms. Bell: In your letter dated July 7, 2020, you requested a tariff classification ruling. There are two items at issue with this request, both described as protective goggles, identified as the PurGuard EV-100 and the PurGuard SV-900. The EV-100 version are disposable goggles meant for use in clean and sterile environments where eye protection is needed. The goggles are constructed of PVC frames, polycarbonate lenses, and an adjustable silicone headband. The frames sit in direct contact with the user’s face and are made to fit all sizes. The SV-900 version of the goggles are reusable and meant to be used within clean and sterile environments where eye protection is needed. The goggles are constructed of a thermoplastic rubber frame, polycarbonate lenses, and an adjustable silicone headband. The goggles are capable of being sanitized via an autoclave sterilization machine for repeated use. The frames sit in direct contact with the user’s face and are made to fit all sizes. The applicable subheading for the PurGuard EV-100 and PurGuard SV-900 protective goggles 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: Other.” The general rate of duty will be 2.5% 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 the 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 Luke LePage at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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