The tariff classification of 3-D Glasses and Drawstring Pouches from China

N167077 June 13, 2011 CLA-2-90:OT:RR:NC:N4:414 CATEGORY: Classification TARIFF NOS.: 9004.90.0000; 4202.32.9550 Ms. Pam Reeder Evans and Wood & Co., Inc. 900 Town and Country Suite 50 Houston, TX 77024 RE: The tariff classification of 3-D Glasses and Drawstring Pouches from China Dear Ms. Reeder: In your letter dated May 17, 2011, on behalf of Jasco Products Company, you requested a tariff classification ruling on three styles of 3-D eyeglasses packaged with drawstring pouches. A sample of style #00901 was furnished with your request for a ruling and will be returned to you as requested. Styles #00901, #00902 and #00903 are passive 3-D eyeglasses. Style #00901 and style #00902 are made of plastic and have circular polarized lenses. Style #00901 has a rounded “sports” style frame and style #00902 has a straight frame. Style #00903 is made of plastic and has circular polarized lenses. Style #00903 is a clip-on style which clips onto regular eyeglasses. A textile drawstring pouch is packaged with each style of 3-D glasses. The pouch is 7.48 inches by 3.54 inches in size and is made of man-made microfiber with a nylon drawstring closure. The 3-D glasses and drawstring pouches will be imported together packaged in a plastic clamshell with an insert card, ready for retail sale. The 3-D glasses are designed to be used to view a “RealD” 3-D movie, or to view 3-D images on a specially equipped television set. The 3-D effect is accomplished by means of the special polarized lenses in the glasses, in conjunction with the 3-D technology used in the movie or in the television program. You have suggested that the 3-D glasses and the drawstring pouches are “goods put up in sets for retail sale” under General Rule of Interpretation (GRI) 3, Harmonized Tariff Schedule of the United States (HTSUS), and that the essential character of the set is imparted by the 3-D glasses. You suggest that the 3-D glasses and drawstring pouch are classified under heading 9004, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spectacles, goggles and the like, corrective, protective or other. We disagree with the classification of the 3-D glasses and drawstring pouch as “goods put up in sets for retail sale” under GRI 3. The term “goods put up in sets for retail sale” means goods which are put up together to meet a particular need or carry out a specific activity. The 3-D glasses are worn to produce a 3-D image, and the drawstring pouch stores, carries and/or protects the glasses. The two items meet separate needs. The items are not “goods put up in sets for retail sale” for the purposes of GRI 3. We note that certain cases or containers may be classified with the article that they are designed to hold if the requirements of GRI 5(a) are met. In pertinent part, GRI 5 states that: “Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith.” Customs has taken the position that drawstring pouches for eyeglasses are separately classified, regardless of whether imported in quantities equal to the eyeglasses, because the drawstring pouches are not considered to be fitted or shaped for the contents as required under GRI 5 (a). Drawstring pouches for eyeglasses are separately classified under subheading 4202, HTSUS, pursuant to GRI 1. Please refer to Headquarters Ruling Letter 963785 dated June 5, 2001. An excerpt from that ruling follows: “Customs finds that the subject eyeglass pouches are lacking in any features which would substantiate a claim of “specially shaped or fitted” for GRI 5(a) consideration. The pouches are constructed of textile fabric with side seams sewn together and a drawstring closure. There is no fitted nose piece nor specific shaping to the pouches to hold the eyeglasses securely in place within the pouch. The pouches are also lacking any hard plastic shell which would protect the eyeglasses during transport or storage. Customs finds the subject pouches are not specially shaped or fitted as required by GRI 5(a). Therefore the subject pouches will be classified separately from the eyeglasses and sunglasses pursuant to GRI 1.” Also noted is Headquarters Ruling Letter 962551 dated June 16, 1999, in which Customs ruled that drawstring pouches for sunglasses, when adequately constructed for repeated use, are properly classified in heading 4202, HTSUS. The applicable subheading for the 3-D glasses will be 9004.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spectacles, goggles and the like, corrective, protective or other: other. The rate of duty will be 2.5 percent ad valorem. The applicable subheading for the drawstring pouch will be 4202.32.9550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag: with outer surface of sheeting of plastic or of textile materials: with outer surface of textile materials: other: other: of man-made fibers. The rate of duty will be 17.6 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 National Commodity Specialist Division