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 > 1996 NY Rulings > NY 812090 - NY 812461 > NY 812441

Previous Ruling Next Ruling
NY 812441

July 25, 1995

CLA-2-39:S:N:N6:221 812441


TARIFF NO.: 3926.90.9890

Mr. James Woo
E & M Engineering, Inc.
P.O. Box 11349
1705 Dabney Road
Richmond, VA 23230

RE: The tariff classification of silicone cushions for eyeglass frames from China.

Dear Mr. Woo:

In your letter dated July 5, 1995, you requested a tariff classification ruling.

The silicone cushions included with your request are used as accessories to eyeglasses. The cushions are designed to be attached to the temple portion of an eyeglass frame and fit around the outer back portion of the ear. The purpose of the cushions is to keep the eyeglasses from slipping.

You suggest classification in subheading 9033.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories (not specified or included elsewhere in the chapter) for machines, appliances, instruments or apparatus of chapter 90. However, eyeglasses and eyeglass frames are not considered to be machines, appliances, instruments or apparatus. Moreover, the subheadings in Chapter 90 which provide for eyeglasses, sunglasses and frames for such glasses do not cover accessories for those articles.

The cushions are made from silicone, which you describe as a rubber. Silicone does not meet the definition of synthetic rubber as described in Note 4 (a) to Chapter 40 of the HTS, and is considered to be plastics material for tariff purposes.

The applicable subheading for the silicone cushions will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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.


Jean F. Maguire
Area Director
New York Seaport

Previous Ruling Next Ruling

See also: