HS 900150 Spectacle lenses of other materials
Quick Answer: Spectacle lenses of other materials, classified under HS code 900150, enter the EU at 2.90% ad valorem, the UK at 2.00% ad valorem, and the US with varying rates including 40% and 2% ad valorem, with duty-free entry for certain trade agreements. This code specifically covers spectacle lenses that are not made of glass, such as those manufactured from plastics or other synthetic materials. Importers and customs brokers should note that the specific duty rate in the US can depend on the country of origin, necessitating careful verification. CustomTariffs aggregates this data to assist in accurate classification and duty assessment for international trade.
What Are the Import Duty Rates?
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9001500000 | 2.90 % | — | — |
| 9001502000 | 2.90 % | — | — |
| 9001504100 | 2.90 % | — | — |
| 9001504140 | 2.90 % | — | — |
| 9001504190 | 2.90 % | — | — |
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9001500000 | 2.00 % | — | — |
| 9001502000 | 2.00 % | — | — |
| 9001504100 | 2.00 % | — | — |
| 9001504140 | 2.00 % | — | — |
| 9001504190 | 2.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9001500000 | 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 9001.50?
Imports of Spectacle lenses of other materials 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, GSP, and 14 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 900150 cover?
This subheading covers spectacle lenses manufactured from materials other than glass. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes lenses made from plastics, such as polycarbonate or acrylic, and other non-glass materials. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that lenses intended for eyeglasses, sunglasses, or protective eyewear, when not made of glass, fall under this classification, provided they are not specifically enumerated elsewhere.
What falls outside HS 900150?
The following products are excluded from HS 900150: spectacle lenses made of glass, which are classified under HS 9001.10. Additionally, finished spectacles, goggles, and similar articles, even if they incorporate lenses of other materials, are classified under HS 9004. Unmounted optical elements of glass or other materials for spectacles, not shaped or finished, are also excluded and may fall under other headings within Chapter 90, depending on their specific nature and intended use.
What are common classification mistakes for HS 900150?
A common error is misclassifying finished spectacles or sunglasses under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Finished eyewear, which includes frames and lenses assembled, is specifically provided for in HS 9004. Importers may also mistakenly classify unmounted optical elements that are not yet shaped for spectacles, or lenses made of glass, which belong to HS 9001.10.
How should importers classify products under HS 900150?
The correct procedure for classifying spectacle lenses of other materials involves first confirming the material composition of the lens. If the lens is not made of glass, and it is intended for use in spectacles, eyeglasses, or sunglasses, then HS 900150 is the appropriate subheading. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, to verify the precise scope and any specific subheadings or notes that may apply to their particular product.
How is the duty calculated for products under HS 900150?
A shipment of 1,000 pairs of polycarbonate spectacle lenses, declared at a customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($5,000 USD × 5.0% = $250.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 9001.50.
Which trade agreements reduce duties for HS 900150?
Several free trade agreements may reduce the applicable duty rate for HS 900150, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Generalized System of Preferences (GSP) may also offer preferential rates, often Free, for eligible originating goods from developing countries like Vietnam. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A may be required, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 900150, 'Spectacle lenses of other materials'?
The Most Favored Nation (MFN) duty rate for HS code 900150 can vary by country. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the general rate of duty is 2.90% ad valorem. In the European Union, under the TARIC system, the rate is often 2.00% ad valorem. The United Kingdom's Trade Tariff also lists a standard rate of 2.00% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable at the time of import, as these rates can be subject to change.
How is the duty for HS 900150 calculated, and can you provide an example?
The duty for HS code 900150 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if a shipment of spectacle lenses valued at $10,000 USD is imported into the United States, and the MFN duty rate is 2.90%, the import duty would be calculated as: $10,000 (Value) × 0.0290 (Duty Rate) = $290.00. Some countries may also apply specific duties based on quantity (e.g., per pair or per kilogram), so it's essential to verify the duty calculation method in the destination country's tariff.
What are the classification criteria for HS 900150, and what distinguishes it from other lens classifications?
HS code 900150 covers spectacle lenses made from materials other than glass. This includes lenses manufactured from plastics (such as polycarbonate, acrylic, or high-index plastics), or other synthetic or natural materials. It specifically excludes glass spectacle lenses (which fall under HS 9001.10) and unfinished or semi-finished lenses that do not yet possess the optical properties for direct use in spectacles. The key criterion is the material of the lens and its readiness for use in eyewear.
Which trade agreements offer preferential duty rates for HS 900150, and what documentation is needed?
Preferential duty rates under Free Trade Agreements (FTAs) are common for HS 900150. For example, the USHTS lists preferential rates for countries like Australia (AU), Canada (CA - under USMCA), Chile (CL), and South Korea (KR). The EU TARIC and UK Trade Tariff also show reduced or zero duties for goods originating from countries with which they have preferential trade agreements. To claim these preferential rates, importers typically need a Certificate of Origin (COO) or a declaration of origin provided by the exporter, demonstrating that the goods meet the rules of origin stipulated in the relevant trade agreement. The specific documentation requirements can vary by agreement and importing country.
Are there any specific documentation requirements beyond a commercial invoice and packing list for importing HS 900150?
While a commercial invoice, packing list, and bill of lading are standard import documents, specific requirements for HS 900150 may include proof of origin for preferential duty claims, as mentioned previously. Additionally, depending on the importing country's regulations and the nature of the lenses, health and safety certifications or compliance statements might be required to ensure the lenses meet local standards for optical quality and material safety. It is advisable to consult with the importing country's customs authority or a licensed customs broker for a comprehensive list of required documentation.