CLA-2-90:OT:RR:NC:N2:212
Daphne Li
ONESEC Eyewear
7/F, On Dak Industrial Building, 2-6 Wah Sing Street, Kwai Chung, New Territories Hong Kong China
RE: The tariff classification of electrochromic eyewear from China
Dear Ms. Li:
In your letter dated June 13, 2023, you requested a tariff classification ruling.
The merchandise under consideration is described as electrochromic smart glasses. The subject glasses are constructed as a typical pair of sunglasses with polarized lenses designed to be worn by the end user. The glasses further incorporate a Printed Circuit Board (PCB), which contains an electrochromic photodiode. When this diode detects light, the lenses within the glasses change the level of tint to a darkness consistent with the surrounding area. You state that this change happens almost instantaneously. Based upon the information provided and subsequent research, the glasses are not used to correct vision, nor do they offer significant safety protection beyond that of protecting against harsh sunlight.
The applicable subheading for the electrochromic smart glasses 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 general rate of duty will be 2% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9004.10.0000, 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 9004.10.0000, 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, 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division