CLA-2-90:OT:RR:NC:N2:212
Ryan Lickfeld
Geodis USA LLC
5101 S Broad Street Philadelphia, PA 19112
RE: The tariff classification of Shamrock glasses from China
Dear Mr. Lickfeld:
In your letter dated November 5, 2024, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc.
The merchandise under consideration is identified by part number 542240 and further described as a pair of Shamrock Glasses. The subject items consist of green-colored and tinted Shamrock shaped lenses with green temples. The glasses are meant to be worn over the user’s eyes as novelty sunglasses for certain celebrations.
In your request, you suggest that the correct classification for the subject glasses should be subheading 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. In our view, the “Shamrock Glasses” are not toys principally designed to amuse but rather are novelty eyeglasses; therefore, the goods do not meet the terms of heading 9503, HTSUS.
The applicable subheading for the Shamrock Glasses, part number 542240, will be 9004.10.0000, 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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