HS Code for Sunglasses

Sunglasses are classified in chapter 90 of the HTSUS, where heading 9004 covers spectacles, goggles and the like, whether corrective, protective or other. Sunglasses have their own dedicated subheading at 9004.10, while other complete spectacles and goggles (including safety glasses and protective goggles) point toward the residual subheading 9004.90. Duty on sunglasses under 9004.10 is around 2%, and the safety-glasses line under 9004.90 around 2.5%. Frames imported on their own, without lenses, are a separate story and point toward heading 9003 rather than 9004.

Sunglasses sit in chapter 90 of the HTSUS, which covers optical, precision and similar instruments. Heading 9004 is the home for spectacles, goggles and the like, whether corrective, protective or other, and a complete pair of sunglasses points there as a starting point.

Within the heading, sunglasses have their own dedicated subheading. Spectacles designed principally to protect the eyes from sunlight point toward subheading 9004.10, separate from the rest of the heading. Confirming that the product is a pair of sunglasses (tinted or filtering lenses set in a frame, worn principally for sun protection) is the clearest first step toward that line.

Everything else complete in the heading falls under the residual subheading 9004.90, which covers spectacles and goggles other than sunglasses: reading and prescription glasses, safety glasses and protective goggles. The featured line here, 9004.90.00.10, is the statistical breakout for safety glasses or safety goggles within that residual group, so protective eyewear that is not sunglasses points there rather than to 9004.10.

A practical approach is to confirm first that the item is complete eyewear rather than a frame or loose lenses, then whether it is sunglasses (pointing toward 9004.10) or another kind of spectacle or goggle (pointing toward 9004.90). That sequence usually points toward a single most-appropriate subheading to explore. Two boundaries are worth keeping in mind: sunglasses frames or spectacle frames imported without lenses point toward heading 9003, not 9004, and unmounted optical lenses on their own point toward heading 9001. Sunglasses that also incorporate prescription corrective lenses can raise a corrective-versus-sun-protection question that is worth reviewing against the 9004 subheadings.

Duty rates on the representative eyewear lines shown here are low and close together. Sunglasses under subheading 9004.10 carry a general rate around 2%, while complete safety glasses and goggles under the residual 9004.90 subheading run around 2.5%. Because the spread is narrow, the main reason to identify the right subheading is arriving at a better classification suggestion (sunglasses versus other spectacles and goggles) rather than a large change in estimated duty. Preferential rates under free trade agreements may reduce or eliminate these duties for qualifying origins. These figures are estimates for general planning purposes only.