CLA-2-90:OT:RR:NC:N2:212
John Peterson
Neville Peterson, LLC
1400 16th Street NW, Suite 350
Washington, DC 20036
RE: The tariff classification of eyeglass frame and clip-on sunglasses from China
Dear Mr. Peterson:
In your letter dated October 14, 2020, you requested a tariff classification ruling on behalf of your client, Charmant Group.
The merchandise under consideration is described as an eyeglass frame and clip-on sunglasses set. The set consists of two items that will be packaged and imported together. The first is plastic eyeglass frames fitted with clear “dummy” lenses that offer no protection or vision enhancement. After importation, the “dummy” lenses will be removed by an ophthalmologist and prescription lenses will be added based upon the needs of the patient. The eyeglass frames incorporate magnetic chips in order to attach the clip-on sunglasses. The second item in the set is a clip-on frame incorporating non-prescription, polarized sunglass lenses. The clip-ons are specifically designed in the same shape and size of the frame and are intended to fit directly on top to provide sun protection. They incorporate magnetic clips that allow them to be affixed directly to the frame.
In your request, you suggest that the correct classification for the subject set is 9003.11.0000, Harmonized Tariff Schedule of the United States (HTSUS). We agree.
The General Rules of Interpretation (GRIs) of the HTSUS, when taken in numerical order, set forth the official guidance for classifying merchandise entering the U.S. GRI 1 states, in part, that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining rules taken in order. Goods that are classifiable under two or more headings are classified in accordance with GRI 3, HTSUS.
GRI 3(a) states that the heading that provides the most specific description shall be preferred over those offering a more general description. In the case where two or more headings refer to only part of an item in a composite good or set, then those headings are deemed equally specific and classification is determined based on the rules set forth in GRI 3(b). This rule states, in part, that composite goods or sets, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component that gives them their essential character.
The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, state in Note (X) to GRI Rule 3(b) that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Based upon the information provided, the subject merchandise would be considered goods put up for sale in sets and, thus, classification based upon GRI 3(b) is applicable. In our view, the frame with “dummy” lenses imparts the essential character of the imported set.
The applicable subheading for the eyeglass frame and clip-on sunglasses set 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 general rate of duty will be 2.5%.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9003.11.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9003.11.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at:
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china
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