CLA-2-90:OT:RR:NC:N4:414

Ms. Dawne Powers
Vice President, Operations
Sugar Lu Lu LLC
50 Washington Street, Suite 201
Norwalk, CT 06854

RE: The tariff classification of sunglasses from China

Dear Ms. Powers:

In your letter dated December 22, 2015 you requested a tariff classification ruling. A sample of the Sugar Lu Lu Sweet Shades Kaleidoscope Sunglasses was furnished with your letter and is being returned as requested.

Sugar Lu Lu Sweet Shades Sunglasses are available in six styles. The styles are Number 6700, American Pie; Number 6687, Vintage Chic; Number 6694, Kaleidoscope; Number 6663, Retro Pop; Number 6670, Brave Heart; and Number 6717, Indian Summer. All of the styles have patterned frames and tinted lenses. They are packaged in cardboard boxes which have patterns that match the sunglass frames.

The applicable subheading for the Sugar Lu Lu Sweet Shades Sunglasses will be 9004.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Spectacles, goggles and the like, corrective, protective or other: Sunglasses. The rate of duty will be 2 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/.

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 barbara.j.kiefer @cbp.dhs.gov.

Sincerely,

Deborah C. Marinucci
Acting Director
National Commodity Specialist Division