CLA-2-39:OT:RR:NC:N4:415
Heather Laverty
Trust Air Cargo USA
2206 Lively Boulevard
Elk Grove Village, IL 60007
RE: The tariff classification of plastic sound damping earmuffs and glasses from China.
Dear Ms. Laverty:
In your letter dated May 23, 2025, you requested a tariff classification ruling on behalf of your client, PQD
International, Inc.
Images with product descriptions were provided in lieu of samples. This ruling will discuss the first two
items included in your submission, the earmuffs and glasses. The remaining three items will be addressed in
New York ruling (NY) N350125.
The first product is described as an earmuff headphone set. These plastic noise reduction earmuffs are worn
on the head and seal around the wearer’s ears to reduce the decibel levels of the surrounding environment.
You indicate that they do not include any electronic components. Further, you state they will be used for
people on the Autism spectrum for blocking out noise to prevent overstimulation. We find they are similar to
the product discussed in NY N320236, dated July 13, 2021, and we will classify these earmuffs in the same
manner.
The second item is described as a pair of glasses. Your submission states that they are used by people on the
Autism spectrum for blocking out lights to prevent overstimulation. Additionally, they are made from plastic
and have no prescription quality lenses. We note they hold the appearance and function of sunglasses.
As the sound dampening earmuffs would be considered an article of plastic, and as it is not more specifically
provided for elsewhere, the applicable subheading will be 3926.90.9989, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of
headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad
valorem.
The applicable heading for the glasses will be 9004.10.0000, HTSUS, which provides for “[s]pectacles,
goggles and the like, corrective, protective or other: [s]unglasses.” The column one, general rate of duty will
be 2 percent ad valorem.
In your submission, you request consideration of a secondary classification for these two items under
subheading 9817.00.96, HTSUS, which provides for “[a]rticles specially designed or adapted for the use or
benefit of the blind or other physically or mentally handicapped persons; parts and accessories (except parts
and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the
foregoing articles: [o]ther.” We disagree. Spectacles are specifically excluded from this provision. Further,
we hold the opinion that these items are not “specifically designed or adapted” for the handicapped and that
they are general enough in nature that they lack the characteristics “that create a substantial probability of use
by the chronically handicapped” and are not “easily distinguishable from articles useful to the general
public,” to the extent that the “use thereof by the general public is so improbable that it would be fugitive.”
See Implementation of the Nairobi Protocol, 26 Cust. Bull. & Dec. at 243-244. Therefore, the secondary
classification of 9817.00.96, HTSUS, would not apply to these goods.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.24, in addition
to subheading 3926.90.9989 or 9004.10.0000, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition to subheading
3926.90.9989 or 9004.10.0000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheadings 3926.90.9989 and 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 3926.90.9989 or 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, including
information on exclusions and their effective dates, 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 and
https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 CBP Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division