HS 900410 Sunglasses
Quick Answer: Sunglasses imported under HS 900410 enter the UK at 2.00%, the EU at 2.90%, and the US at 2% MFN. This code specifically covers sunglasses designed for eye protection from the sun, including those with tinted or polarized lenses, and frames made from various materials. It is crucial for importers and customs brokers to note that the US offers duty-free entry for certain trade partners, while the standard Most Favored Nation (MFN) rate applies otherwise. CustomTariffs aggregates this data, highlighting the importance of verifying specific country-of-origin preferences for optimal duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9004100000 | — | — | — |
| 9004101000 | 2.00 % | — | — |
| 9004109100 | 2.00 % | — | — |
| 9004109900 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9004100000 | 2.90 % | — | — |
| 9004101000 | 2.90 % | — | — |
| 9004109100 | 2.90 % | — | — |
| 9004109900 | 2.90 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9004100000 | 2% | Free (18 programs) | ["doz."] |
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 9004.10?
Imports of Sunglasses 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 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 900410 cover?
This subheading covers sunglasses, which are defined by the World Customs Organization (WCO) Harmonized System (HS) Explanatory Notes as spectacles with tinted or darkened lenses designed to protect the eyes from bright sunlight and glare. According to the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category specifically includes sunglasses that are designed for general wear and are not primarily for medical or corrective purposes, though they may offer some degree of UV protection. The key characteristic is their function as sun protection eyewear.
What falls outside HS 900410?
The following products are excluded from HS 900410: corrective spectacles (even if tinted), safety goggles designed for specific industrial or sports protection (which fall under HS 900490 or other headings), and novelty eyewear that does not offer significant sun protection. For instance, purely decorative glasses or those intended for theatrical costumes, unless they also meet the criteria for sun protection, would be classified elsewhere. Ski goggles, for example, are typically classified under HS 900490 as they are specialized protective eyewear.
What are common classification mistakes for HS 900410?
A common error is misclassifying sunglasses that incorporate prescription lenses or are sold with interchangeable lenses for different light conditions. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If sunglasses are primarily for vision correction, they may fall under HS 9001 or 9002. Similarly, mistaking specialized sports eyewear for general sunglasses can lead to incorrect classification, as these often have specific protective features warranting a different HS code.
How should importers classify products under HS 900410?
The correct procedure for classifying sunglasses under HS 900410 involves a thorough examination of the product's primary function and design. Importers and customs brokers should consult the official HS Nomenclature and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC. Key factors include whether the lenses offer significant protection from sunlight and glare, and if the eyewear is intended for general wear rather than specialized protection or vision correction. Reviewing product descriptions and technical specifications is crucial.
How is the duty calculated for products under HS 900410?
A pair of "Fashion Sunglasses" weighing 0.05 kg and declared at a customs value of $50.00 USD would attract a US duty of $1.50. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value. The calculation is $50.00 (declared value) × 0.03 (duty rate) = $1.50. This rate is published in the USITC Harmonized Tariff Schedule, specifically under HTS subheading 9004.10.0000.
Which trade agreements reduce duties for HS 900410?
Several free trade agreements may reduce the applicable duty rate for HS 900410, including the United States-Mexico-Canada Agreement (USMCA), which can result in Free duty for originating goods from Canada and Mexico. The EU's Generalized Scheme of Preferences (GSP) can offer Free duty for originating goods from certain developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required by the importing customs authority, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for sunglasses (HS code 900410) in major markets like the US, EU, and UK?
Import duty rates for sunglasses, classified under HS code 900410, vary by country. For instance, in the United States, the Most Favored Nation (MFN) rate is typically 2.90% ad valorem. In the European Union, under the TARIC system, the rate is often 3.0% ad valorem. The UK Trade Tariff also lists a duty rate of 3.0% ad valorem for this classification. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates, as these can be subject to change and preferential agreements.
What specific criteria define 'sunglasses' for HS classification under 900410, and how do they differ from other eyewear?
HS code 900410 specifically covers 'Sunglasses'. The primary defining characteristic is that the lenses are tinted or darkened to reduce the intensity of light reaching the eye. This distinguishes them from spectacles for vision correction (HS 900490) or protective eyewear (like safety goggles, which fall under other headings). For classification purposes, the key is the functionality of light reduction. Eyewear that is primarily for fashion and does not significantly reduce light intensity, even if tinted, may not be classified as sunglasses under this code.
How is the import duty for sunglasses calculated, and can you provide an example?
The import duty for sunglasses (HS 900410) is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if sunglasses are imported into the US with an MFN duty rate of 2.90%, and the declared customs value is $10,000, the duty would be calculated as: $10,000 (Value) × 0.029 (Duty Rate) = $290. Some countries might also apply specific duties (per unit) or a combination of ad valorem and specific duties. Always verify the applicable duty calculation method for the destination country.
What documentation is typically required when importing sunglasses under HS code 900410?
When importing sunglasses (HS 900410), standard import documentation is generally required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country's regulations, additional documentation might be necessary. This could include a certificate of origin to claim preferential duty rates under trade agreements, and potentially product safety or compliance declarations, especially if specific standards for UV protection or materials are mandated. Importers should consult the customs authority of the destination country for a comprehensive list.
How do trade agreements, such as USMCA or EU Free Trade Agreements, affect the duty rates for sunglasses (HS 900410)?
Trade agreements can significantly reduce or eliminate import duties for goods originating from member countries. For example, if sunglasses classified under HS 900410 are manufactured in a country that is part of a free trade agreement with the importing country (e.g., USMCA for imports into the US from Mexico or Canada, or various EU FTAs), they may qualify for preferential duty rates, often resulting in duty-free entry. To claim these benefits, importers must typically provide a valid Certificate of Origin demonstrating that the goods meet the rules of origin stipulated in the agreement. It is essential to verify the specific rules of origin and documentation requirements for each trade agreement.