CLA-2-90:OT:RR:NC:N4:414
Ms. Carolyn Elizabeth Nickell
PrizmEyez, LLC
325 Austin St.
San Francisco, CA 94109
RE: The tariff classification of PrizmEyes eyewear from China
Dear Ms. Nickell:
In your letter received on January 27, 2012 you requested a tariff classification ruling.
The PrizmEyes eyewear are referred to as magic rainbow-vision glasses. A sample was furnished with your request. They have white polycarbonate frames and acrylic lenses which are covered with a prismatic film. The prismatic film, which is called diffraction grating film, makes the lenses appear obscured rather than clear. When one wears the PrizmEyes eyewear, they give a rainbow effect to light viewed through the eyewear. The eyewear is intended for use by adults, ages 14 plus, who attend electronic music concerts and other events. You indicate that adults will use the eyewear when they are sitting down watching fireworks, light shows or other fun lights, such as Christmas lights. The eyewear has UVA/UBB protection and impact protection.
You sought advice from the Customs and Border Protection office in San Francisco, and were advised that the PrizmEyes eyewear might be classified as a toy of chapter 95, Harmonized Tariff Schedule of the United States (HTSUS). However, the National Import Specialist responsible for toys states that the PrizmEyes eyewear are not considered to be toys for tariff purposes because they are not principally designed to amuse.
The applicable subheading for the PrizmEyes eyewear will be 9004.90.0000, HTSUS, which provides for spectacles, goggles and the like, corrective, protective or other: other. The rate of duty will be 2.5 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,
Thomas J. Russo
Director
National Commodity Specialist Division