CLA-2-90:OT:RR:NC:1:114
Mr. Terrance O’Neill
Maersk Customs Services, Inc.
680 Knox Street
Suite 200
Torrance, CA 90502
RE: The tariff classification of sunglasses from China
Dear Mr. O’Neill:
In your letter dated February 3, 2009, on behalf of Amscan, Inc., you requested a tariff classification ruling. Samples of the sunglasses were submitted with your letter.
You have submitted four styles of plastic novelty sunglasses. Each sample features tinted non-prescription lenses. Style number S26802 features a Cerveza beer bottle shaped frame with yellow tinted lens. Style number S85811 features a ukulele shaped frame with blue tinted lens. Style S74601 features a pineapple shaped frame with mauve tinted lens. Style number 258170 features decorative textile flowers and an umbrella fastened to the top of the sunglasses frame and blue tinted lenses. The sunglasses have hang tags with the words “party glasses” printed on the tags.
You suggested classification under 9505.90.6000, HTSUS, which provides for festive articles. The National Import Specialist for chapter 95 stated that the sunglasses are merely novelty sunglasses and, therefore, will not be classified as festive articles. The sunglasses are functional sunglasses.
The applicable subheading for the sunglasses styles number S26802, S85811, S74601 and 258170 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.
For your information, the sunglasses are subject to Food and Drug Administration regulations. Inquiries may be directed to the agency at the following location:
U.S. Food and Drug Administration, Division of Import Operations and Policy, 5600 Fishers Lane, Rockville, Maryland 20857, telephone: 1-888-463-6332
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