HS 900140 Spectacle lenses of glass
Quick Answer: Spectacle lenses of glass imported under HS 900140 enter the EU at 2.90%, the UK at 2.00%, and the US at 2% (MFN). This code specifically covers finished or unfinished lenses made of glass intended for eyeglasses, spectacles, or similar optical devices. Importers should note that the US tariff rate can vary significantly based on the country of origin, with certain trade agreements providing duty-free entry. Exporters should verify specific origin-based rates. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9001400000 | 2.90 % | — | — |
| 9001402000 | 2.90 % | — | — |
| 9001404100 | 2.90 % | — | — |
| 9001404900 | 2.90 % | — | — |
| 9001408000 | 2.90 % | — | — |
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9001400000 | — | — | — |
| 9001402000 | 2.00 % | — | — |
| 9001404100 | 2.00 % | — | — |
| 9001404900 | 2.00 % | — | — |
| 9001408000 | 2.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9001400000 | 2% | Free (17 programs) | ["prs."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 9001.40?
Imports of Spectacle lenses of glass may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 900140 cover?
This subheading covers spectacle lenses made of glass, as defined by the World Customs Organization's Harmonized System Nomenclature. According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this classification applies to finished or unfinished lenses specifically designed for use in eyeglasses, spectacles, or similar optical devices, provided they are manufactured from glass. This includes single vision, bifocal, and progressive lenses, as well as tinted or coated glass lenses for corrective or protective purposes.
What falls outside HS 900140?
The following products are excluded from HS 900140: spectacle lenses made from materials other than glass, such as plastic or polycarbonate, which are classified under HS 9001.50. Additionally, complete spectacles, goggles, and similar articles, even if fitted with glass lenses, are classified under HS 9004. Unworked optical glass blanks, not yet shaped into lenses, are also excluded and typically fall under HS 7001.00 or HS 7002.39.
What are common classification mistakes for HS 900140?
A common error is misclassifying plastic spectacle lenses under this heading. General Rule of Interpretation (GRI) 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify unfinished glass blanks as finished lenses, or fail to distinguish between lenses for spectacles and lenses for other optical instruments, which are classified elsewhere in Chapter 90.
How should importers classify products under HS 900140?
The correct procedure for classifying spectacle lenses of glass involves first confirming the material composition. If the lenses are indeed made of glass and are intended for spectacles, then HS 900140 is the appropriate subheading. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the explanatory notes for Heading 9001 to ensure accurate classification based on product specifications and intended use.
How is the duty calculated for products under HS 900140?
A pair of prescription glass spectacle lenses, weighing 0.05 kg and declared at a customs value of $50 USD, would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared customs value ($50 USD × 0.07 = $3.50). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 900140.
Which trade agreements reduce duties for HS 900140?
Several free trade agreements may reduce the applicable duty rate for HS 900140. For instance, under the United States-Mexico-Canada Agreement (USMCA), lenses originating from Canada or Mexico may be eligible for a 0% duty rate, requiring a USMCA certification of origin. Similarly, preferential rates may apply under other agreements for goods originating from countries with specific trade pacts, often necessitating a movement certificate or a self-certified origin declaration to claim these reduced duties.
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FAQ
What are the import duty rates for HS code 900140 (Spectacle lenses of glass) into the United States?
Under the Harmonized Tariff Schedule of the United States (USHTS), spectacle lenses of glass are classified under heading 9001.40. The standard Most Favored Nation (MFN) duty rate is 2.90% ad valorem. However, preferential duty rates may apply under various Free Trade Agreements (FTAs) and Trade Preference Programs. For example, goods from Australia (AU) may enter duty-free under the Australia-United States FTA. Importers should consult the latest USITC tariff schedule for specific rates applicable to their country of origin.
How is the duty calculated for HS code 900140, and can you provide an example?
The duty for spectacle lenses of glass (HS 900140) is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of spectacle lenses of glass has a declared customs value of $10,000 and the applicable duty rate is 2.90% (MFN rate for the US), the import duty would be calculated as: $10,000 (Value) × 0.0290 (Duty Rate) = $290.00. Always ensure accurate valuation and refer to the specific tariff schedule for the correct rate.
What documentation is typically required for importing spectacle lenses of glass (HS 900140) into the EU?
When importing spectacle lenses of glass (HS 900140) into the European Union, standard customs documentation is required, including a commercial invoice, packing list, and bill of lading/air waybill. Depending on the origin and specific nature of the lenses, additional documentation may be necessary. This could include a certificate of origin to claim preferential duty rates under trade agreements, or specific product safety declarations if required by EU regulations. Importers should consult the EU's TARIC database for the most up-to-date requirements and potential import licenses or certifications.
Are there specific classification criteria for HS code 900140 beyond just being 'spectacle lenses of glass'?
HS code 900140 specifically covers 'Spectacle lenses of glass'. This classification generally applies to lenses intended for spectacles, eyeglasses, or sunglasses. It excludes lenses made from other materials like plastics (which fall under 9001.50) or unfinished/unworked glass blanks for lenses (which may be classified elsewhere, often in Chapter 70). The key is that the product must be finished lenses ready for mounting into spectacle frames. For precise classification, especially for intermediate products, consulting the Explanatory Notes to the Harmonized System and national tariff rulings is advisable.
Which common trade agreements offer preferential duty rates for HS code 900140 into the UK?
The United Kingdom's customs tariff (UK Trade Tariff) lists various preferential duty rates for HS code 900140 based on trade agreements. For example, goods originating from countries like Australia (AU), Canada (CA), or South Korea (KR) may benefit from reduced or zero duty rates under specific agreements. The provided sample rates indicate 'Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)', suggesting duty-free access from many partner countries. Importers must obtain proof of origin (e.g., a declaration of origin) to claim these preferential rates and should verify the current status of these agreements and their specific rules of origin in the UK Trade Tariff.