HTS tariff line · chapter 90
9004.90.00
Spectacles, goggles and the like, corrective, protective or other: other
Analysis
HTS 9004.90.00 covers spectacles, goggles and the like, corrective, protective or other: other under heading 9004 (spectacles, goggles and the like, corrective, protective or other). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in dozens.
The general duty rate is 2.5% of the customs value, which is above most the rates in chapter 90 (84th percentile of 296 lines with an ad valorem rate). On a shipment valued at $10,000 that is $250 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from 2% to 2%. Compared with 9004.10.00 (spectacles, goggles and the like, corrective, protective or other…), which pays 2%, a misclassification either way moves the duty by 0.5 percentage points.
The column 2 rate, for countries without normal trade relations, is 40%, 16.0 times the general rate.
For statistics it divides in two: 9004.90.00.10 for safety glasses or safety goggles and 9004.90.00.90 for other. Both pay the same duty; the suffix records which kind was imported.
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 2.5%. 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.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9004.10.00 | Spectacles, goggles and the like, corrective, protective or other: sunglasses | 2% |