HS 900319 Of other materials

Quick Answer: Eyeglasses and sunglasses of other materials, not primarily of metal or plastics, enter the UK duty-free, the EU at 2.20% ad valorem, and the US at 50% ad valorem under the MFN rate. This classification applies to frames and mountings for spectacles, goggles, and similar articles, when constructed from materials such as wood, horn, bone, or textiles, and not falling under more specific subheadings. Importers should verify the exact composition of their goods to ensure correct classification. According to CustomTariffs data, significant duty rate variations exist across major trading blocs, necessitating careful tariff analysis for cost-effective import strategies.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
9003190000 0.00 % — —
9003190040 0.00 % — —
9003190090 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
9003190000 2.20 % — —
9003190040 2.20 % — —
9003190090 2.20 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
9003190000 Free — ["doz."]

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.

How to Classify This HS Code?

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What products does HS 900319 cover?

This subheading covers frames and mountings for spectacles, goggles, or the like, which are not made of metal or plastics. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes frames constructed from materials such as wood, bone, horn, or other natural materials. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database confirm that frames not falling under more specific material descriptions are classified here, provided they meet the general requirements of Heading 9003.

What falls outside HS 900319?

The following products are excluded from HS 900319: frames and mountings made primarily of metal (classified under 900311) or plastics (classified under 900312). Additionally, finished spectacles, goggles, and similar articles, even if their frames are made of non-metal, non-plastic materials, are typically classified under their respective finished product headings, such as 9004 for spectacles. Parts and accessories for frames, if not integral to the frame itself, may also fall under different classifications.

What are common classification mistakes for HS 900319?

A common error is misinterpreting the primary material of the frame. If a frame incorporates significant amounts of metal or plastic alongside other materials, it may need to be classified based on the predominant material by weight or value, as per General Rule of Interpretation (GRI) 3. Importers may also incorrectly classify finished eyewear under this subheading instead of the appropriate heading for completed spectacles or goggles, overlooking the distinction between frame components and the final product.

How should importers classify products under HS 900319?

The correct procedure for classifying products under HS 900319 involves a thorough examination of the frame's constituent materials. Importers and customs brokers must determine if the frame is made of materials other than metal or plastic. If so, they should consult the WCO Explanatory Notes and national tariff schedules, such as the USITC HTS or EU TARIC, to confirm that the specific material (e.g., wood, horn) is not otherwise specified. A detailed product description and material composition are crucial for accurate declaration.

How is the duty calculated for products under HS 900319?

A pair of wooden spectacle frames weighing 20 grams and declared at a customs value of $50.00 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 ($50.00 × 0.07 = $3.50). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 900319.90.

Which trade agreements reduce duties for HS 900319?

Several free trade agreements may reduce the applicable duty rate for HS 900319, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates. To claim these preferences, a self-certified origin statement for USMCA or a specific origin declaration for CPTPP is typically required, depending on the country of origin and the specific provisions of the agreement.

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Which HS Codes Are Related?

HS 630319 HS 290319 HS 700319 HS 390319 HS 890319 HS 902219

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 900319, and how do preferential rates apply?

HS code 900319 covers 'Spectacle frames and the like, of other materials'. The Most Favored Nation (MFN) duty rate in the United States is 6.5% ad valorem. However, preferential rates under trade agreements can significantly reduce or eliminate these duties. For example, under the US-Australia Free Trade Agreement, goods originating from Australia may enter duty-free. Importers should always verify the specific origin of the goods and consult relevant trade agreements to determine applicable preferential rates. The US International Trade Commission (USITC) Harmonized Tariff Schedule provides detailed rate information.

What specific materials are classified under HS code 900319?

HS code 900319 is for spectacle frames and the like that are not made of plastics or metal, which are covered by other subheadings. This typically includes frames made from materials such as wood, bamboo, leather, or composite materials not primarily plastic. The key is that the material does not fall into the more specific categories defined in HS 900310 (plastics) or 900320 (metals). The World Customs Organization (WCO) provides explanatory notes that can offer further guidance on material classification.

What documentation is typically required for importing goods under HS code 900319?

When importing spectacle frames and the like under HS code 900319, standard import documentation is required. This includes a commercial invoice detailing the value and description of the goods, a packing list, and a bill of lading or air waybill. Depending on the country of import and the origin of the goods, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Some jurisdictions may also require product-specific declarations or safety certifications, although these are less common for basic spectacle frames unless they are intended for medical use or specific markets.

How is the import duty for HS code 900319 calculated, and can you provide an example?

The import duty for HS code 900319 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate in the US is 6.5% and you import spectacle frames with a declared customs value of $10,000, the duty would be calculated as: $10,000 (Customs Value) × 0.065 (Duty Rate) = $650. If a preferential rate applies, such as 0% under a free trade agreement, the duty would be $0. It is crucial to use the correct customs value, which usually includes the cost of the goods, insurance, and freight to the port of entry.

Which common trade agreements might offer reduced or zero duty rates for HS code 900319?

Several trade agreements can impact the duty rates for HS code 900319. For imports into the United States, agreements like the US-Australia Free Trade Agreement, the US-Singapore Free Trade Agreement, and the Dominican Republic-Central America Free Trade Agreement (CAFTA-DR) may offer preferential treatment for eligible goods originating from these partner countries. For imports into the European Union, the EU's network of Free Trade Agreements (FTAs) with countries such as Canada, Japan, and South Korea could provide reduced or zero duties. Importers must ensure their goods meet the rules of origin criteria stipulated in each specific trade agreement to benefit from these reduced rates. The EU's TARIC database and the UK's Trade Tariff are valuable resources for checking these preferential rates.