CLA-2-95:OT:RR:NC:N4:424
Peggy O’Brien
Amscan, Inc.
25 Green Pond Rd, Suite 1
Rockaway, NJ 07866
RE: The tariff classification of three pairs of glasses from China
Dear Ms. O’Brien:
In your letter dated August 13, 2015, you requested a tariff classification ruling.
Samples of three pairs of glasses were submitted with your inquiry. The first sample, “Giant Tree Glasses,” item 392299, consists of frames in the shape of 2 giant Christmas trees with gold stars on the top and non-UV lenses. The second sample, “Shamrock Light-Up Glasses,” item 393304, consist of shamrock-shaped frames with lenses and has 3 flashing light effect modes. It runs on 3 small button batteries that are included. The third sample, “Slotted Light-Up Glasses,” item 392298, contains plastic strips in place of lenses, giving the impression of “slots.” It also has 3 flashing light effect modes that run on 3 small circle batteries.
In your request, you suggest classification of the “Giant Tree Glasses,” “Shamrock Light-Up Glasses” and “Slotted Light-Up Glasses” as festive, carnival or other entertainment articles. However, they do not qualify under that provision. The extremely oversized nature of the frames indicate that the “Giant Tree Glasses” is designed for amusement purposes. The “Shamrock Light-Up Glasses” are merely novelty glasses. The “Slotted Light-Up Glasses” will be classified by its constituent material.
The applicable subheading for the “Giant Tree Glasses” will be 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be Free.
The applicable heading for the “Shamrock Light Up Glasses” 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 percent ad valorem.
The applicable subheading for the “Slotted Light Up Glasses” will be 3926.90.9995, HTSUS, which provides for other articles of plastics…: other: other…other. The duty rate will be 5.3 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/.
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: the US 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 James Forkan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division