CLA-2-:OT:RR:NC:N4:414
TARIFF NOS.: 9003.11.0000; 9003.19.0000
RE: The tariff classification of eyeglass frames from China
Mr. Joshua W. Malone
Nouveau Eyewear
2853 Eisenhower Street
Suite 100
Carrolton, TX 75007
Dear Mr. Malone:
In your letter dated February 14, 2013 you requested a tariff classification ruling on frames for spectacles. Five spectacle frames were submitted with your request. Four of the frames contain clear demo lenses inserted into the frames and one frame does not have demo lenses. The demo lenses are there for marketing purposes, and do not affect the classification of the frames.
The frame labeled AS06 is composed of plastic and metal. The eye wire, the bridge and the end pieces are made of zylonite plastic and the temples are made of metal.
The frame labeled ID167 is composed of plastic and metal. The eye wire, bridge and end pieces are made of metal, however, the upper portion of the eye wire and the bridge are overlaid with plastic. The temples are made of plastic.
The frame identified as style number WRJJ119FW530BRN Wrangler Jeans model J119, also labeled Flex Max Lite, is composed of metal and plastic. The eye wire, the bridge and the end pieces are made of metal and the temples are made of TR90 plastic polymer.
The frame labeled SUA4895 is composed of metal and plastic. The eye wire, the bridge and the end pieces are made of metal and the temples are made of zylonite plastic.
The frame with the identifying number 226890-C401 on the temple is composed of metal and plastic. The eye wire, the bridge and the end pieces are made of metal and the temples are made of zylonite plastic.
Classification of goods in the tariff schedule is governed by the General Rules of Interpretation (GRIs). GRI 6 directs that the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and to GRIs 1 through 5.
GRI 3 states when goods are prima facie classifiable under two or more headings, that the classification is determined by application of GRI 3 (b). GRI 3 (b) states that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. The factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. It is the opinion of this office that the essential character of the frames labeled AS06 and ID167 is imparted by the plastic components. The essential character of style number WRJJ119FW530BRN Wrangler Jeans model J119, the frame labeled SUA4895, and the frame with the identifying number 226890-C401 is imparted by the metal components.
The applicable subheading for the frames labeled AS06 and ID167 will be 9003.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Frames and mountings for spectacles, goggles or the like, and parts thereof: Frames and mountings: Of plastics. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for style number WRJJ119FW530BRN Wrangler Jeans model J119, the frame labeled SUA4895 and the frame with the identifying number 226890-C401 will be 9003.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Frames and mountings for spectacles, goggles or the like, and parts thereof: Frames and mountings: Of other materials. The rate of duty will be free.
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,
Thomas J. Russo
Director
National Commodity Specialist Division