The tariff classification of children's sunglasses fromChina

NY 882350 February 16, 1993 CLA-2-90:S:N:N3:114 882350 CATEGORY: Classification TARIFF NO.: 9004.10.0000 Mr. Michael K. Tomenga McKenna & Cuneo 1575 Eye Street, N. W. Washington, D. C. 20005 RE: The tariff classification of children's sunglasses from China Dear Mr. Tomenga: In your letter dated January 21, 1993, on behalf of Simon Marketing, Inc. you requested a tariff classification ruling. The sunglasses are made of plastic and have plastic lenses. They are sized for children and are not imported in a case. The applicable subheading for the sunglasses will be 9004.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spectacles, goggles and the like, corrective, protective or other; sunglasses. The rate of duty will be 7.2 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport