Analysis
Heading 9004 of the Harmonized Tariff Schedule covers spectacles, goggles and the like, corrective, protective or other. It divides into 2 six-digit subheadings and 2 eight-digit tariff lines, with 3 ten-digit statistical suffixes below them.
None of its 2 lines is duty-free at the general rate. Rates run from 2% to 2.5% with a median of 2.25%, so the line you choose sets the duty.
Its median rate of 2.25% sits at the 82nd percentile of the headings in chapter 90.
The largest subheadings are 9004.10 (unnamed, 1 line) and 9004.90 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Ophthalmic Goods Manufacturing (339115). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9004.10.00 | Spectacles, goggles and the like, corrective, protective or other: sunglasses | 2% |
| 9004.90.00 | Spectacles, goggles and the like, corrective, protective or other: other | 2.5% |