CLA-2-90:OT:RR:NC:N4:414
TARIFF NOS.: 9004.90.0000
Ms. Jessica Ayling
Sr. Customs Compliance Analyst
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320
RE: The tariff classification of novelty glasses from China
Dear Ms. Ayling:
In your letter dated September 24, 2013 and received in this office on October 17, 2013, you requested a tariff classification ruling for four different styles of plastic spectacles which you refer to as “party glasses.” The submitted samples are all identified by SKU# 175712. Style one is a silver, star shaped frame with pink colored plastic lenses. Style two is black with gold dollar signs, the bottom half of the dollar signs overlaying the gray colored plastic lenses. Style three is white, in the shape of playing cards labeled J, Q, K, A with diamond shaped gray colored lenses in the center of the Ace of diamonds. Style four is an oversize silver glitter frame with black temples and gray colored plastic lenses.
Each pair of glasses is sold individually with a stapled header card. The words “party glasses” are printed on the front of each card. Each card also reads 3+ and contains the following: “WARNING: Novelty Glasses are not to be worn outside as sunglasses to protect the eyes against strong sunlight.”
The applicable subheading for the novelty “party glasses” will be 9004.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spectacles, goggles and the like, corrective, protective or other; other. 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/.
As stated on the header cards, the lenses of the “party glasses” are not designed to protect against strong sunlight. No mention is made on either the card or in your letter of impact safety. Please be advised that the US Food and Drug Administration requires that the lenses in eyeglasses and sunglasses be impact resistant. In order to comply with the FDA requirements, you should contact that office at: Food and Drug Administration, Division of Regulatory Guidance, 10903 New Hampshire Ave., Silver Spring, MD 20993-0002.
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division