Polarized sunglasses with TR90 plastic frames and UV400 protective lenses
Country of origin for this scenario: China.
Recommended HTS code
9004.10.0000
Sunglasses
HIGH confidence. GRI 1 directly names the article (sunglasses) under 9004.10.0000. Three on-point CBP rulings (N342166, N332787, F81538) all classify sunglasses — including those with plastic frames from China — under 9004.10.0000. The 10-digit code 9004.10.00.00 appears in the verified HTS rows. The Section 301 overlay subheading 9903.88.15 is confirmed in rulings N342166 and N332787 for Chinese-origin goods classified under 9004.10.0000. No open classification ambiguity remains.
Classification analysis generated on July 30, 2026 from the current Harmonized Tariff Schedule and published CBP rulings, for the product description shown — our analysis, not legal advice.
How the classification was reached
GRI Reasoning
Step 1 — GRI 1: Heading by Name
The product is a pair of polarized sunglasses with TR90 plastic frames and UV400 lenses. Heading 9004 covers "Spectacles, goggles and the like, corrective, protective or other." Subheading 9004.10 specifically provides for Sunglasses. The article is named directly by the subheading; GRI 1 analysis is dispositive.
Step 2 — Rejection of 9004.90 Alternative
Subheading 9004.90 covers "Other" spectacles/goggles not classifiable as sunglasses. UV400 polarized tinted lenses confirm sun-protection purpose. CBP rulings N342166, N332787, and F81538 all confirm that sunglasses (including those with plastic frames) classify under 9004.10, not 9004.90. No basis to deviate.
Step 3 — Rejection of 3926.90 Alternative
Chapter 39 covers articles of plastics. However, Chapter 90 Note 1(a) excludes articles of Chapter 90 from classification in earlier chapters. Sunglasses are specifically named in Chapter 90; the TR90 plastic frame material does not shift classification to Chapter 39. The GRI 3(b) essential-character argument for the frame is inapplicable because GRI 1 already resolves classification at the heading level, and Chapter/Section Notes prevent Chapter 39 from capturing a finished functional optical article named in Chapter 90.
Step 4 — 10-Digit Statistical Suffix
The verified HTS rows supply the 10-digit code 9004.10.00.00, unit of quantity: doz. This is the recommended statistical suffix.
Step 5 — Duty Rates
- General (Column 1) rate: 2% ad valorem (as shown in the verified HTS row for 9004.10.00.00)
- Column 2 rate: 40% (China is not a Column 2 country under normal circumstances)
- Section 301 overlay: Rulings N342166 (2024) and N332787 (2023) both confirm that Chinese-origin goods classified under 9004.10.0000 are subject to an additional 7.5% ad valorem under U.S. Note 20 to Subchapter III, Chapter 99, with the Chapter 99 overlay subheading 9903.88.15 required to be reported at entry. *This overlay rate and subheading are cited directly from the verified rulings — the importer/broker should verify current Section 301 status at time of entry, as rates are subject to change.*
- Note: The candidate analysis also referenced 9903.88.03 (25% List 3). However, the most recent on-point ruling N342166 (August 2024) cites 9903.88.15 (7.5%) for 9004.10.0000 from China. The applicable subheading should be confirmed at entry.
Step 6 — Estimated Duty Impact
- Declared unit value: $3.70 × 15,000 units = $55,500 total customs value
- Base duty at 2%: ~$1,110
- Section 301 at 7.5% (per N342166): ~$4,163
- Combined estimated duty: ~$5,273 (subject to verification of current Section 301 status)
Summary
Classification under 9004.10.00.00 is clear and supported by GRI 1 and three CBP rulings. The Section 301 overlay subheading 9903.88.15 must be co-reported at entry for Chinese-origin sunglasses per N342166 and N332787.
Cited CBP rulings
Every ruling below was fetched from CBP’s public CROSS database and verified to exist before this page was published. Links go to the official ruling text.
What it classified: Reader sunglasses with tinted corrective lenses in plastic frames, imported from China
Why it’s analogous: Directly on-point: CBP classified sunglasses with plastic frames from China under 9004.10.0000 at 2% general duty, confirmed Section 301 overlay 9903.88.15 (7.5% additional) applies. Issued August 2024 — most recent and most factually similar ruling in the evidence.
What it classified: Hippie Accessory Kit including sunglasses with plastic frames and UV-coated lenses from China
Why it’s analogous: CBP classified the sunglasses component (and the overall kit via GRI 3(c)) under 9004.10.0000; confirmed 9903.88.15 Section 301 overlay for Chinese-origin sunglasses. Reinforces that plastic-framed sunglasses from China fall under 9004.10.0000.
What it classified: Completed sunglasses (acetate frames) and empty plastic optical frames imported with carrying cases and cleaning cloths
Why it’s analogous: CBP confirmed sunglasses classify under 9004.10.0000; addressed GRI 3 set analysis and Section 301 applicability for Chinese-origin eyewear articles. Supports the primacy of 9004.10 for finished sunglasses.
What it classified: Sunglasses Play Set including sunglasses with heart-shaped plastic lenses and plastic frames from China
Why it’s analogous: CBP classified the sunglasses component under 9004.10.0000 even for low-cost, fashion-oriented plastic-framed sunglasses from China, confirming the heading applies broadly to plastic-framed sunglasses regardless of price point.
What the duty looks like
Duty math shown for illustrative declared values — $3.70 per unit at 15,000 units per year is our assumption for this explainer, not a measurement of anyone's imports. Your numbers will differ.
- Base duty rate (column 1, general)
- 2%
- Annual declared value at the illustrative numbers
- $55,500
- Base duty per year (illustrative)
- $1,110
- With chapter-99 overlays below (illustrative)
- $1,110
Alternatives considered
The full candidate set from the fetched tariff rows — including rows that would carry a higher duty. Shown so the reasoning is checkable, not to offer a rate menu.
| Code | Description | General rate | Note |
|---|---|---|---|
| 9004.90.00.90 | Other | 2.5% | Residual 'Other' subheading within heading 9004 for spectacles/goggles not classifiable as sunglasses. Not applicable here: the product is specifically described as sunglasses with tinted UV400 lenses, placing it squarely in 9004.10. General rate would be 2.5% under 9004.90.00 — marginally higher than 9004.10's 2%. Rejected per GRI 1 and CBP ruling precedent (N342166, N332787). |
| 3926.90.99.89 | Other | 5.3% | Catch-all for other articles of plastics not elsewhere specified. Theoretically argued if CBP focused on TR90 plastic frame as essential character under GRI 3(b). Rejected because (1) Chapter 90 Section/Chapter Notes exclude named optical articles from Chapter 39; (2) GRI 1 resolves classification before GRI 3(b) is reached; (3) no CBP ruling in the evidence supports classifying finished sunglasses under 3926. General rate 5.3% per verified HTS row. |
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