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Eyewear Frames and Eyewear What Every Member of the Trade Community Should Know About: Eyewear Frames and Eyewear AN INFORMED COMPLIANCE PUBLICATION FEBRUARY 2012 Eyewear Frames and Eyewear February 2012 NOTICE: This publication is intended to provide guidance and information to the trade community. It reflects the position on or interpretation of the applicable laws or regulations by U.S. Customs and Border Protection (CBP) as of the date of publication, which is shown on the front cover. It does not in any way replace or supersede those laws or regulations. Only the latest official version of the laws or regulations is authoritative. Publication History First Published: January 2008 Revised April 2009 Revised January 2011 Reviewed with No Changes February 2012 PRINTING NOTE: This publication was designed for electronic distribution via the CBP website (http://www.cbp.gov) and is being distributed in a variety of formats. It was originally set up in Microsoft Word 2003®. Pagination and margins in downloaded versions may vary depending upon which word processor or printer you use. If you wish to maintain the original settings, you may wish to download the .pdf version, which can then be printed using the freely available Adobe Acrobat Reader®. 2 Eyewear Frames and Eyewear February 2012 PREFACE On December 8, 1993, Title VI of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), also known as the Customs Modernization or “Mod” Act, became effective. These provisions amended many sections of the Tariff Act of 1930 and related laws. Two new concepts that emerge from the Mod Act are “informed compliance” and “shared responsibility,” which are premised on the idea that in order to maximize voluntary compliance with laws and regulations of U.S. Customs and Border Protection, the trade community needs to be clearly and completely informed of its legal obligations. Accordingly, the Mod Act imposes a greater obligation on CBP to provide the public with improved information concerning the trade community's rights and responsibilities under customs regulations and related laws. In addition, both the trade and U.S. Customs and Border Protection share responsibility for carrying out these requirements. For example, under Section 484 of the Tariff Act, as amended (19 U.S.C. 1484), the importer of record is responsible for using reasonable care to enter, classify and determine the value of imported merchandise and to provide any other information necessary to enable U.S. Customs and Border Protection to properly assess duties, collect accurate statistics, and determine whether other applicable legal requirements, if any, have been met. CBP is then responsible for fixing the final classification and value of the merchandise. An importer of record’s failure to exercise reasonable care could delay release of the merchandise and, in some cases, could result in the imposition of penalties. Regulations and Rulings (RR) of the Office of International Trade has been given a major role in meeting the informed compliance responsibilities of U.S. Customs and Border Protection. In order to provide information to the public, CBP has issued a series of informed compliance publications on new or revised requirements, regulations or procedures, and a variety of classification and valuation issues. This publication, prepared by the National Commodity Specialist Division of Regulations and Rulings is entitled "Eyewear Frames and Eyewear”. It provides guidance regarding the classification and marking of these items. We sincerely hope that this material, together with seminars and increased access to rulings of U.S. Customs and Border Protection, will help the trade community to improve voluntary compliance with customs laws and to understand the relevant administrative processes. The material in this publication is provided for general information purposes only. Because many complicated factors can be involved in customs issues, an importer may wish to obtain a ruling under Regulations of U.S. Customs and Border Protection, 19 C.F.R. Part 177, or to obtain advice from an expert who specializes in customs matters, for example, a licensed customs broker, attorney or consultant. Comments and suggestions are welcomed and should be addressed to U.S. Customs and Border Protection, Office of International Trade, Executive Director, Regulations and Rulings, 799 9th Street N.W. 7th floor, Washington, D.C. 20229-1177. Sandra L. Bell Executive Director, Regulations and Rulings Office of International Trade 3 Eyewear Frames and Eyewear February 2012 (This page intentionally left blank) 4 Eyewear Frames and Eyewear February 2012 INTRODUCTION..........................................................................................7 HEADINGS 9003 AND 9004 AND THE APPLICABLE EXPLANATORY NOTES FOR HEADINGS 9003 AND 9004 .................................................7 PHYSICAL DESCRIPTION OF THE PARTS OF EYEWEAR FRAMES OF HEADING 9003............................................................................................8 DEMO LENSES...........................................................................................9 PHYSICAL DESCRIPTION OF EYEWEAR OF HEADING 9004................9 GOODS CLASSIFIED UNDER HEADING 9003, FRAMES AND MOUNTINGS FOR SPECTACLES, GOGGLES OR THE LIKE, AND PARTS THEREOF.....................................................................................10 GOODS CLASSIFIED UNDER HEADING 9004, SPECTACLES, GOGGLES AND THE LIKE, CORRECTIVE, PROTECTIVE OR OTHER 10 SECTION 304 MARKING UNDER HEADING 9003..................................11 SECTION 304 MARKING UNDER HEADING 9004..................................12 GOODS EXCLUDED FROM CLASSIFICATION UNDER HEADING 9004 ...................................................................................................................12 OTHER AGENCY REQUIREMENTS ........................................................13 CLASSIFICATION OF EYEWEAR FRAMES AND EYEWEAR IMPORTED WITH FITTED EYEGLASS CASES ..........................................................13 ACCESSORIES TO EYEGLASSES..........................................................14 ADDITIONAL INFORMATION...................................................................15 The Internet................................................................................................................ 15 Customs Regulations ................................................................................................. 15 Customs Bulletin ........................................................................................................ 15 Importing into the United States ................................................................................. 16 Informed Compliance Publications............................................................................. 16 Value Publications...................................................................................................... 17 “Your Comments are Important”................................................................................. 18 5 Eyewear Frames and Eyewear February 2012 (This page intentionally left blank) 6 Eyewear Frames and Eyewear February 2012 INTRODUCTION Heading 9003 of the Harmonized Tariff Schedule of the United States (HTSUS) provides for “[f]rames and mountings for spectacles, goggles or the like, and parts thereof,” and heading 9004, HTSUS, provides for “[s]pectacles, goggles and the like, corrective, protective or other.” Goods of heading 9003, HTSUS, along with the optical elements, including lenses and filter elements, of heading 9001, HTSUS, form the goods of heading 9004, HTSUS. The general term for the goods of headings 9003 and 9004 is eyewear, which includes corrective eyewear such as prescription eyeglasses, prescription sunglasses, and reading glasses; non-prescription sunglasses; and protective goggles such as welding goggles and swim goggles. HEADINGS 9003 AND 9004 AND THE APPLICABLE EXPLANATORY NOTES FOR HEADINGS 9003 AND 9004 The Explanatory Notes to heading 9003, HTSUS, state, in pertinent part: This heading provides for frames and mountings, and parts thereof, for the spectacles or other articles of heading 90.04….They are generally of base metal, precious metal, metal clad with precious metal, plastics, tortoise-shell or mother-of-pearl. They may also be made of leather, rubber or fabric…. At the subheading level, frames and mountings of heading 9003, HTSUS, are classified according to their material of composition. Specifically, subheading 9003.11.0000, HTSUS, provides for frames and mountings of plastics, while subheading 9003.19.0000, HTSUS, provides for frames and mountings of other materials. Accordingly, commercial invoices of frames and mountings for spectacles, goggles and the like should include the material composition of the articles. Parts of frames and mountings are classified under subheading 9003.90.0000, HTSUS. Plastic frames are generally made of cellulose propionate or cellulose acetate (called ZYL). Metal fronts are sometimes combined with plastic temples (sidepieces), or plastic fronts with metal temples (sidepieces), to form a composite eyewear frame. Eyeglass frames with frame fronts composed of metal and temples composed of plastic and eyeglass frames with frame fronts composed of plastic and temples composed of metal are classified based upon the composition of the frame fronts. See New York Ruling (NY) H81652, dated May 30, 2001. Metal frames are made of various metals including monel, which is
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