CLA-2-90:OT:RR:NC:N4:414
Category: Classification
Tariff NO.: 9004.90.0000; 9003.90.0000
Mr. Bret M. Snyder
Ergodyne
1021 Bandana Blvd. East
Suite 220
Saint Paul, MN 55108
RE: The tariff classification of safety glasses and an insert composed of plastic and foam from Taiwan
Dear Mr. Snyder:
In your letter, you requested a tariff classification ruling on tinted safety glasses imported with a plastic and foam insert. You have also requested a tariff classification ruling on the plastic and foam insert when imported separately from the safety glasses.
A sample of the safety glasses, designated as item number 54030, model VALKYRIE, and a sample of the plastic and foam insert designated as item number 54991, model VLKYRE-FGI, were furnished with your request for a ruling and will be retained by this office for future reference. The plastic and foam insert snaps onto the inside front of the safety glasses which creates a tighter seal between the face of the user and the safety glasses in order to protect the eyes from debris and moisture.
You indicate that Ergodyne, which is an industrial safety equipment company, will be importing seven different models of safety glasses. All of the safety glasses come with different lens options, including clear lenses and tinted lenses. The safety glasses are designed to protect workers’ eyes from dust, debris and other injury-causing hazards, and are marketed as safety eyewear for use as on the job eye protection. Both the clear and tinted lenses are made of polycarbonate plastic, and provide protection from UVA, B and C rays.
You suggest classification of the plastic and foam insert under subheading 3926.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastics, Other. The plastic and foam insert for the safety glasses is provided for more specifically under heading 9003, HTSUS.
The applicable subheading for the safety glasses imported with the plastic and foam insert 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.
The applicable subheading for the plastic and foam insert imported separately will be 9003.90.0000, HTSUS, which provides for Frames and mountings for Spectacles, goggles or the like, and parts thereof: Parts. 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division