CLA-2-90:OT:RR:NC:N2:212
Diego Atahua
Apex Safety Products
1167 Jose Pardo Avenue, Office 305
Lima, Peru
RE: The tariff classification of safety glasses from China
Dear Mr. Atahua:
In your letter dated June 25, 2021, you requested a tariff classification ruling.
The merchandise under consideration is identified as Astro Glasses and described as safety glasses. The subject glasses are constructed of clear polycarbonate lenses with an integrated nosepiece attached to a PVC frame with telescopic arms. You state that the lenses, though clear, offer ultraviolet light protection as well as being fog and scratch resistant. The glasses are worn by the user in order to protect the eyes from physical damage during a multitude of activities.
The applicable subheading for the Astro Glasses will be 9004.90.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Spectacles, goggles and the like, corrective, protective or other: Other: Safety glasses or safety goggles.” The general rate of duty will be 2.5% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9004.90.0010, 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 9004.90.0010, 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 trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, 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