CLA-2-90:OT:RR:NC:N4:414
Mr. Joseph Schmidt
JAS Forwarding (USA) Inc.
70 East Sunrise Highway
Suite 407
Valley Stream, NY 11581
RE: The tariff classification of sunglasses, sunglass cases and cleaning cloths from China
Dear Mr. Schmidt:
In your letter dated September 8, 2012 you requested a tariff classification ruling on behalf of Safilo USA Inc.
The article consists of a pair of sunglasses, a sunglass case and a lens cleaning cloth. The sunglasses have a metal frame and rose tinted lenses with imitation rhinestones circling the edge of the round lenses. The sunglass case is a hard case with outer shell of plastic sheeting. The lens cleaning cloth is composed of nylon and does not have pinked or fused edges.
The sunglasses, the sunglass case and the cleaning cloth will be imported and sold packaged in a non-folding rigid cardboard box. The box has a clear plastic top, which is secured with a paper band, for display of the articles. The style number is shown on the box as 251 12 0070. A sample of the sunglasses, case and cloth was furnished and will be returned as requested.
The sunglasses are classified under heading 9004, Harmonized Tariff Schedule of the United States (HTSUS). The nylon textile cleaning cloth is classified under heading 6006, HTSUS. General Rule of Interpretation (GRI) 3 of the HTSUS, provides for the classification of goods, which by application of GRI 2 (b) or any other reason, are classifiable under two or more headings. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the component that gives them their essential character. The sunglasses provide the essential character to this set.
GRI 5 of the HTSUS provides that the following rule applies in respect of the goods referred to therein. GRI 5(a) states that camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. The case for the sunglasses meets the requirements of GRI 5(a).
The applicable subheading for the sunglasses, the sunglass case and the lens cleaning cloth, when imported together packaged for retail sale, will be 9004.10.0000, HTSUS, which provides for spectacles, goggles and the like, corrective, protective or other: sunglasses. The rate of duty will be 2 per cent 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