HTS tariff line · chapter 90
9004.10.00
Spectacles, goggles and the like, corrective, protective or other: sunglasses
Analysis
HTS 9004.10.00 covers spectacles, goggles and the like, corrective, protective or other: sunglasses under heading 9004 (spectacles, goggles and the like, corrective, protective or other).
The general duty rate is 2% of the customs value, which is above most the rates in chapter 90 (81st percentile of 296 lines with an ad valorem rate). On a shipment valued at $10,000 that is $200 in duty before any Chapter 99 additions or preference claims.
Rates on the nearby lines range from 2.5% to 2.5%. The costliest confusion would be with 9004.90.00 (spectacles, goggles and the like, corrective, protective or other…) at 2.5%, a difference of 0.5 points on the customs value.
The column 2 rate, for countries without normal trade relations, is 40%, 20.0 times the general rate.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 13 others can enter duty-free instead of paying 2%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9004.90.00 | Spectacles, goggles and the like, corrective, protective or other: other | 2.5% |