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NY E88677




October 29, 1999

CLA-2-90:RR:NC:MM:114 E88677

CATEGORY: CLASSIFICATION

TARIFF NO.: 9004.10.00; 9004.90.00

Ms. Kirsten Lear
Norman Krieger, Inc.
5761 West Imperial Highway
Los Angeles, California 90045

RE: The tariff classification of safety glasses with neoprene cases from Taiwan

Dear Ms. Lear:

In your letter dated October 12, 1999, on behalf of Simpson, you requested a tariff classification ruling on safety glasses with cases. Samples of the tinted lens safety glasses with a neoprene case and clear lens safety glasses with a neoprene case were furnished with your request for a ruling.

The submitted Simpson tinted lens safety glasses are composed of black plastic frames with tinted non-prescription plastic lenses with a nylon cord that attaches to the earpiece that can be removed by the user. The cord is used to secure the safety glasses around one’s neck. You have stated in your letter that Simpson will be importing the tinted lens safety glasses with a neoprene case that has nylon loops sewn into the case that can be used with a belt to secure the safety glasses within the case on the person. The case has a zipper closure. The safety glasses, neoprene case and nylon cord are considered a composite article. The essential character of this composite article is imparted by the safety glasses. You have indicated that Simpson will be importing the article from Taiwan.

The submitted Simpson clear lens safety glasses are composed of black plastic frames with clear non-prescription lenses. You have stated in your letter that Simpson will be importing the clear lens safety glasses with a neoprene case. The case contains a plastic hook latch that can be used to hook the safety glasses housed within the neoprene case on a garment or key chain, or as the user wishes. The case has a zipper closure. The plastic hook is attached to the case by a small piece of nylon fabric measuring approximately one half of an inch in width and one inch in length. The nylon fabric is folded and sewn into the case. The essential character of this composite article is derived from the safety glasses. You have indicated that Simpson will be importing the article from Taiwan.

The applicable subheading for the Simpson tinted lens safety glasses with neoprene case and nylon cord will be 9004.10.00, 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 2 percent ad valorem.

The applicable subheading for the Simpson clear lens safety glasses with neoprene case will be 9004.90.00, 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 2.5 percent ad valorem.

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 212-637-7058.

Sincerely,

Robert B. Swierupski
Director,

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