HS 900490 Other
Quick Answer: Eyewear not specifically classified elsewhere under HS 9004 enters the UK at 2.00%, the EU at 2.90%, and the US at 2.5% (MFN). This residual category, HS 900490, covers "Other" eyewear, meaning any spectacles, goggles, or similar articles that do not fit into more specific subheadings of Chapter 90. This includes items like specialized protective eyewear not covered by other headings, or novelty eyewear. Importers should verify specific product descriptions against the full tariff schedules of the importing country to ensure correct classification. According to CustomTariffs, the US also offers duty-free entry for certain trade partners under this code.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9004901000 | 2.00 % | — | — |
| 9004900000 | — | — | — |
| 9004909000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9004900000 | 2.90 % | — | — |
| 9004901000 | 2.90 % | — | — |
| 9004909000 | 2.90 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9004900010 | — | — | ["doz."] |
| 90049000 | 2.5% | Free (18 programs) | — |
| 9004900090 | — | — | ["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 9004.90?
Imports of Other 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 16 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 900490 cover?
This subheading covers "Other" spectacles, goggles, and similar articles, designed for protecting the eyes, which are not specifically classified under preceding subheadings of heading 9004. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes items such as safety glasses with specialized lenses for specific industrial applications, protective eyewear for sports not covered elsewhere, and certain types of novelty eyewear. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database further refine this by excluding items with prescription lenses or those primarily for fashion, focusing on protective functionality.
What falls outside HS 900490?
The following products are excluded from HS 900490: prescription eyeglasses and sunglasses (classified under 900410 or 900490 if not prescription), contact lenses (classified under 900130), and general fashion eyewear without protective features. Also excluded are specialized optical instruments like binoculars (9005) or microscopes (9011), and medical devices for eye treatment. Items that are primarily decorative or costume accessories, lacking any genuine protective function, would also fall outside this subheading.
What are common classification mistakes for HS 900490?
A common error is misclassifying fashion eyewear or novelty glasses as protective eyewear under HS 900490. This often occurs when the primary function is aesthetic rather than protective. Another mistake involves classifying prescription eyewear or sunglasses with prescription lenses under this subheading, when they should be classified under 900410 (sunglasses) or 900490 if they are prescription but not sunglasses. Adherence to General Interpretative Rule 3(b) for composite goods, where applicable, is crucial.
How should importers classify products under HS 900490?
The correct procedure for classifying products under HS 900490 involves a detailed examination of the product's intended use and material composition. Importers and customs brokers must consult the Explanatory Notes to the Harmonized System and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC. Key considerations include whether the eyewear offers genuine protection against specific hazards (e.g., impact, chemical splash, UV radiation) and if it is designed for a particular activity or industry.
How is the duty calculated for products under HS 900490?
A shipment of 1,000 pairs of industrial safety goggles, weighing 50 kg and declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) rate of 5% ad valorem, applied to the declared customs value: 5% of $2,500 = $125.00. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 900490.0000.
Which trade agreements reduce duties for HS 900490?
Several free trade agreements may reduce the applicable duty rate for HS 900490, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free duty for qualifying goods originating from Canada and Mexico. The Generalized System of Preferences (GSP) may also offer reduced or Free duty for eligible 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, depending on the specific jurisdiction and agreement.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 900490, and how do preferential rates apply?
HS code 900490, covering 'Other' spectacles, goggles, and similar articles, faces varying Most Favored Nation (MFN) duty rates across different customs territories. For instance, the USITC Harmonized Tariff Schedule may list a rate of 2.90% ad valorem. The EU TARIC system can show rates such as 2.00% or 2.50% ad valorem. The UK Trade Tariff might also list 2.90% ad valorem. Preferential rates significantly reduce or eliminate these duties under trade agreements. For example, under agreements with countries like Australia (AU), Canada (CA), Japan (JP), or Singapore (SG), the duty may be Free. Importers must consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment, often requiring a Certificate of Origin.
What specific criteria determine if an item falls under HS code 900490 'Other'?
HS code 900490 is a residual category used for spectacles, goggles, and similar articles that are not specifically classified under other subheadings of 9004. This typically includes items like protective eyewear not designed for vision correction (e.g., safety goggles, sports goggles without prescription lenses), novelty eyewear, or specialized optical devices that do not fit into more precise classifications within Chapter 90. Classification relies on the item's design, intended use, and absence of specific features that would place it in a more detailed HS code, such as corrective lenses (9004.10 for sunglasses) or frames and mountings (9004.90.20 in some jurisdictions).
What documentation is typically required for importing goods classified under HS code 900490?
Standard import documentation for HS code 900490 generally 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 importing country and the nature of the 'other' eyewear, additional documentation might be necessary. This could include a Certificate of Origin to claim preferential duty rates, safety compliance certificates (e.g., ANSI Z87.1 for safety glasses in the US), or specific declarations regarding materials used. Customs brokers should verify the precise requirements with the importing country's customs authority.
Which major trade agreements commonly offer preferential duty rates for HS code 900490?
Several major trade agreements provide preferential duty rates, often leading to duty-free entry, for goods classified under HS code 900490. Examples include agreements between the United States and countries like Australia (AU), Canada (CA), Chile (CL), Japan (JP), and South Korea (KR). The European Union also has numerous preferential agreements. The UK has its own set of trade agreements post-Brexit. Importers should consult the tariff schedule of the destination country and the relevant Free Trade Agreement (FTA) text to confirm eligibility and any specific rules of origin that must be met.
How is the import duty calculated for HS code 900490, using a hypothetical example?
The import duty for HS code 900490 is typically calculated as a percentage of the declared customs value (ad valorem). For example, if a shipment of 'other' protective eyewear is imported into the United States, and the MFN duty rate is 2.90%, with a declared customs value of $10,000 USD, the duty calculation would be: $10,000 (Customs Value) × 0.029 (Duty Rate) = $290 USD (Import Duty). If the goods originate from a country with a Free Trade Agreement that grants duty-free entry, and all rules of origin are met, the duty amount would be $0.