United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY M83259 - NY M83310 > NY M83291

Previous Ruling Next Ruling
NY M83291




June 15, 2006

CLA-2-90:RR:NC:MM:114 M83291

CATEGORY: CLASSIFICATION

TARIFF NO.: 9004.10.0000; 8505.11.0000

Mr. Mike Bartlett
American Shipping Company Inc.
400 Oceangate, Suite 1106
Long Beach, CA 90802

RE: The tariff classification of sunglasses, magnetic visor clips, microfiber lens cleaning cloths and carrying cases

Dear Mr. Bartlett:

In your letter dated May 22, 2006, on behalf of Gripping Eyewear, Inc., you requested a tariff classification ruling on four sunglass kits and one packet of three magnetic visor clips. You have submitted a sample of one pair of sunglasses, one magnetic visor clip, one microfiber lens cleaning cloth and one hard plastic case with your ruling request.

The five items for which you are requesting a ruling are identified in your letter as Basic Sunglass Kit SKU Number 1, Basic Sunglass Kit SKU Number 2, Deluxe Sunglass Kit SKU Number 3, Deluxe Sunglass Kit SKU Number 4, and Visor Clip Pack SKU Number 5.

You indicate that Basic Sunglass Kit SKU Number 1 consists of a pair of sunglasses, a magnetic visor clip with wire attachments and double face tape, a microfiber cleaning cloth, and a hard plastic carrying case. The sunglasses are composed of black plastic frames and tinted non-prescription plastic lenses. The sunglasses have small magnets built into the arms of the frames for attaching the sunglasses to the magnetic clip. Basic Sunglass Kit SKU Number 2 is identical to SKU Number 1, except that the sunglasses have a tortoise colored plastic frame. Deluxe Sunglass Kit SKU Number 3 consists of a pair of sunglasses composed of black plastic frames and tinted non-prescription plastic lenses, two magnetic visor clips with wire attachments and double face tape, a microfiber cleaning cloth, and an embossed leather case. Deluxe Sunglass Kit SKU Number 4 is identical to SKU Number 3, except that the sunglasses have a tortoise colored plastic frame.

You state that the plastic sunglass lenses will be made in Thailand. The sunglass frames, magnetic clips, cleaning cloths and plastic carrying cases will be made in China. The lenses will be inserted into the frames in China. The items contained in each sunglass kit will be imported packaged together in a white cardboard mail order box with an Instruction Sheet and Warranty Card. Each mail order box will be packed in a master shipping carton.

The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order.

Each sunglass kit, consisting of a pair of sunglasses, one or two magnetic visor clips, lens cleaning cloth, and case, is a single retail package containing items that are classifiable under more than two separate headings or subheadings of the tariff. The Explanatory Notes represent the official interpretation of the HTSUS at the international level. GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines “goods put up in sets for retail sale”. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking.

The subject sunglass kits, SKU Numbers 1 through 4, meet the criteria for sets as the terms are defined in the cited Explanatory Notes. For the purposes of the HTSUS, each sunglass kit constitutes a set under GRI 3(b). Having determined that the sunglasses, magnetic visor clips, cleaning cloth and case constitute a set for tariff classification purposes, we must decide the essential character of the set. According to the Explanatory Notes to GRI 3(b), essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. In our opinion, the sunglasses impart the essential character to the sets. The sets are classified as sunglasses in heading 9004, HTSUS.

You indicate that the Visor Clip Pack, SKU Number 5, consists of three magnetic visor clips with three strips of double face tape and three wire attachments. The magnetic clips are designed to hold a pair of sunglasses. The clips have small metal magnets built into the plastic portion of the clip. The sunglasses have small magnets built into them for use with the magnetic clips. You indicate that the clips can only be used in conjunction with the sunglasses. The clips, tape and wire attachments are packaged together in a polybag and then bulk packed in a master carton.

Your samples are being returned as requested.

The applicable subheading for the sunglass kits, SKU Numbers 1 through 4, 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 Visor Clip Pack, SKU Number 5, will be 8505.11.0000, HTSUS, which provides for permanent magnets and articles intended to become permanent magnets after magnetization: of metal. The duty rate will be 2.1 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 646-733-3019.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: