CLA-2-85:OT:RR:NC:N2:108
Mr. Joseph F. Salas
Smith Sport Optics Inc.
Building F-13
Freeport Center
P.O. Box 160464
Clearfield, UT 84016
RE: The tariff classification of sunglasses frames with embedded sensors from China
Dear Mr. Salas:
In your letter dated July 10, 2017, you requested a tariff classification ruling.
The merchandise under consideration is the Lowdown Focus sunglass frames imported without lenses. The subject frames are made of plastic (nylon). Embedded in the frames are electronic sensors that can measure mental activity, such as whether your brain is active or at rest. Additionally, the electronic sensors can send wireless signals to a smart phone. The required application on the smart phone converts the signals into usable information. It is the opinion of this office that the sunglass frames impart the essential character of this composite good.
In your submission you suggest classification of the Lowdown Focus sunglass frames in subheading 9030.89, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other” instruments and apparatus for measuring or chec king electrical quantities. While some of the sensors incorporated into the sunglass frames would likely be classified in heading 9030, HTSUS, the frames at issue would not be classified in that heading. The frames, once combined with their lenses, will take the form of perfectly functional sunglasses. The design of the frames indicates that the final product will have a clear and independent use as sunglasses, and said sunglasses will likely provide the same requisite eye protection as a model without embedded sensors. Consequently, the sensors do not provide the essential character to the sunglass frames, particularly since the final product can be used as sunglasses even if the embedded sensors were to fail. Moreover, CBP has applied a similar rationale to articles of wearing apparel that incorporate sensors, notably in Headquarters Ruling Letter H061737, dated November 16, 2009.
The applicable subheading for the sunglass frames with embedded sensors will be 9003.11.0000, HTSUS, which provides for Frames and mountings for spectacles, goggles or the like, and parts thereof: Frames and mountings: Of plastics. 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 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 Lisa Cariello at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division