goggles
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4202324000 | 41.3% | CN | US | Official Doc |
| 9004900010 | 20.0% | CN | US | Official Doc |
| 4202399000 | 55.0% | CN | US | Official Doc |
| 9004900090 | 20.0% | CN | US | Official Doc |
| 3926909950 | 22.8% | CN | US | Official Doc |
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AI Analysis
πΆοΈ Goggles (Eye Protection & Accessories)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Entry Strategy π I. Product Definition & Classification: Do You Really Understand "Goggles"?
"Goggles" in international trade encompass a broad range of protective eyewear. They are not just single items but can be the protective lens assembly itself or the protective container/accessory case. The critical distinction lies in whether the item is the functional protective device (classified under Chapter 90) or a textile/plastic accessory/case (classified under Chapter 42 or 39).
Functional Goggles (Protective Eyewear): * Includes safety glasses, industrial goggles, and protective eye gear. * Must be recognized as "Eyewear" or "Protective Equipment."
Accessories & Cases (Non-Functional): * Includes goggles cases, cleaning pouches, or textile covers. * Classified based on material (Textile, Plastic) and function (Container/Accessory).
β οΈ Key Distinction Point: - If the item is a protective case with an outer surface of textile material β Classified under 4202.32.40.00 - If the item is the goggle frame/lens assembly itself β Classified under 9004 or 3926 depending on structure and material - If the item is a protective container not specifically designed as a goggle case but generic β Classified under 4202.39.90.00
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material/Feature |
|---|---|---|---|
4202.32.40.00 |
Goggle Case/Accessory, Outer Surface is Textile Material | Protective pouch, textile cover for goggles | β Textile Outer |
9004.90.00.10 |
Goggle Case or Protective Lens (Accessory/Body) | Parts of protective eyewear, fits use range | β Functional/Accessory |
4202.39.90.00 |
Goggle Case, Protective Container/Accessory (Other Category) | Generic protective containers, non-specific cases | β Other Container |
9004.90.00.90 |
Protective Goggles (Category of Eyewear) | Protective eyewear, consistent use and classification | β Functional Eyewear |
3926.90.99.50 |
Protective Goggles, Medical/Protective Use, Plastic Material | Plastic-based eye protection devices | β Plastic Body |
π Key Reminder: - Textile cases fall under Chapter 42 (4202.32.40.00). - Functional goggles or goggle accessories fall under Chapter 90 (9004) or Chapter 39 (3926) if plastic/medical. - Misclassification Risk: Declaring a textile case as "Goggles" (Chapter 90) or vice versa leads to significant tax discrepancies.
π° III. 2026 Latest Tariff Rate Details (Including Surcharges, Policy Add-ons)
β Applicable Country: United States (US) β Origin: China (CN) β Effective Date: As per current trade policies (Section 301 & IEEPA)
π― 1. 4202.32.40.00 ββ Goggle Case (Textile Outer Surface)
| Item | Content |
|---|---|
| Base Tariff | 6.3% (Ad Valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 41.3% |
| Tax Calculation | CIF Value Γ 41.3% |
| De Minimis Eligibility | β No (High tax rate exceeds threshold benefits) |
| Legal Basis Path | Base: 6.3% β Sec 301: 25% β Sec 122: 10% |
π Explanation: - This category is for goggle cases/accessories with textile exteriors. - Total tax of 41.3% is very high due to the accumulation of base, Section 301, and Section 122 tariffs. - Warning: Do not declare this as "Eyewear" (9004) to avoid fraud penalties, as the material (textile) dictates Chapter 42.
π― 2. 9004.90.00.10 ββ Goggle Case/Accessory (Functional/Accessory Body)
| Item | Content |
|---|---|
| Base Tariff | 2.5% (Ad Valorem) |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 20.0% |
| Tax Calculation | CIF Value Γ 20.0% |
| De Minimis Eligibility | β No |
| Legal Basis Path | Base: 2.5% β Sec 301: 7.5% β Sec 122: 10% |
π Note: - Applies to goggles or their specific accessories that fit the protective eyewear category. - Lower rate (20%) compared to textile cases (41.3%) because it is classified as a functional accessory/eyewear part. - Key: Must be proven as part of the protective eyewear system.
π― 3. 4202.39.90.00 ββ Goggle Case (Other Protective Container)
| Item | Content |
|---|---|
| Base Tariff | 20.0% (Ad Valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 55.0% |
| Tax Calculation | CIF Value Γ 55.0% |
| De Minimis Eligibility | β No |
| Legal Basis Path | Base: 20.0% β Sec 301: 25% β Sec 122: 10% |
π Critical Warning: - This is the HIGHEST TARIFF (55%) for goggles-related items. - Applies to generic protective containers not specifically defined as goggle cases or textile outer cases. - Avoid: Declaring specific goggle cases here unless they truly don't fit other definitions. Misclassification here is extremely costly.
π― 4. 9004.90.00.90 ββ Protective Goggles (Eyewear Category)
| Item | Content |
|---|---|
| Base Tariff | 2.5% (Ad Valorem) |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 20.0% |
| Tax Calculation | CIF Value Γ 20.0% |
| De Minimis Eligibility | β No |
| Legal Basis Path | Base: 2.5% β Sec 301: 7.5% β Sec 122: 10% |
π Note: - Standard classification for protective goggles as eyewear. - Same rate (20%) as
9004.90.00.10. Suitable for general protective eyewear imports.
π― 5. 3926.90.99.50 ββ Protective Goggles (Plastic, Medical/Protective)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Eligibility | β No |
| Legal Basis Path | Base: 5.3% β Sec 301: 7.5% β Sec 122: 10% |
π Special Case: - Applies to plastic-bodied protective goggles for medical or specific protective uses. - Rate (22.8%) is slightly higher than standard eyewear (20%) due to the plastic article classification (Chapter 39). - Use Case: Medical goggles, industrial plastic eye shields.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Documentation Checklist (Essential)
| Document | Required | Explanation |
|---|---|---|
| β Product Specifications | βοΈ | Material (Textile/Plastic), Function (Case/Eyewear), Intended Use |
| β Product Photos | βοΈ | Clear images of outer material (textile vs. plastic), branding, size |
| β Commercial Invoice | βοΈ | Correctly describe as "Goggle Case" or "Protective Goggles" |
| β Packing List | βοΈ | Separate cases from goggles if shipped together |
| β Material Declaration | βοΈ | Specifically state "Outer Surface: Textile" or "Body: Plastic" |
β 2. Classification Strategy (Key Mantra)
π₯ "Textile Case = 4202 (41.3%), Functional Goggle = 9004 (20%), Plastic Goggle = 3926 (22.8%), Generic Case = 4202 (55%)!"
| Scenario | Correct HS Code | Wrong Declaration | Consequence |
|---|---|---|---|
| Textile Goggle Case | 4202.32.40.00 |
"Goggles" (9004) | Penalty for misclassification + Underpayment |
| Functional Goggles | 9004.90.00.90 |
"Plastic Parts" (3926) | Higher tax (22.8% vs 20%) |
| Plastic Medical Goggles | 3926.90.99.50 |
"Eyewear" (9004) | Higher tax (22.8% vs 20%) |
| Generic Protective Case | 4202.39.90.00 |
"Goggle Case" (4202.32) | 55% Tax! (Avoid this error) |
β 3. Special Cases
| Situation | Handling Advice |
|---|---|
| Goggles + Case Sold Together | Declare separately if possible. Case as 4202.32.40.00, Goggles as 9004.90.00.90. Do not bundle as one item with ambiguous description. |
| OEM Custom Goggles | Provide design specs. If plastic body, use 3926.90.99.50. If standard eyewear, use 9004.90.00.90. |
| Textile vs. Leather Case | If outer surface is Textile, use 4202.32.40.00. If Leather, different subheading applies (not in DATA). Ensure accurate material declaration. |
| Medical vs. Industrial | Medical plastic goggles β 3926.90.99.50. Industrial plastic goggles β 3926.90.99.50. General eyewear β 9004. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tax Rate (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 9004.90.00.90 |
20% | FDA (if medical) | High taxes on cases (41.3%-55%) |
| π¨π³ China | 9004.90.00.90 |
6% | CCC (if applicable) | Lower base tax, no Section 301 |
| πͺπΊ EU | 9004.90.00.90 |
0-4% | CE + PPE Regulation | No Section 122/301 |
| π―π΅ Japan | 9004.90.00.90 |
0-6% | PSE (if electrical) | No additional surcharges |
π Conclusion: - USA is the most expensive market for goggles due to Section 301 (7.5%-25%) and Section 122 (10%) tariffs. - Cases are taxed heavily (up to 55%) compared to functional goggles (20%-22.8%). - Strategy: Optimize product structure. If possible, use plastic-functional (22.8%) or standard eyewear (20%) instead of textile cases (41.3%) or generic cases (55%) for US imports.
π VI. Common Errors & Pitfalls (Blood & Tears Lessons)
β Error 1: Declaring a Textile Goggle Case as "Goggles" (9004) π Consequence: Underpayment of Tax. Customs will assess 41.3% instead of 20%. You will face back taxes + penalties.
β Error 2: Declaring a Generic Protective Case as "Goggle Case" (4202.32)
π Consequence: Overpayment of Tax. If deemed generic, it falls under 4202.39.90.00 at 55%. You pay 13.7% more than necessary.
β Error 3: Mixing Medical Plastic Goggles with Standard Eyewear π Consequence: Audit Risk. Medical goggles (3926) have different regulatory requirements. Misclassification leads to delays.
β Error 4: Ignoring Section 122 Tariff (10%) π Consequence: All items above include this 10% surcharge. Failing to include it in cost calculation leads to budget shortfalls.
β Correct Practice:
"Protective Goggles, Plastic Body, Industrial Use, Model XYZ" β
3926.90.99.50(22.8%) "Goggle Case, Textile Outer, Black, Model ABC" β4202.32.40.00(41.3%)
π― VII. Conclusion: Professional Declaration, Save Costs, Ensure Compliance!
π― Remember the Mantra:
πΉ "Textile Case = 41.3%, Functional Goggle = 20%, Plastic Goggle = 22.8%, Generic Case = 55%!" πΉ "HS Code Determines Tax, Error Costs Millions, Declare Accurately!"
π Tips:
- If your goggles are originally from Vietnam, Mexico, or Thailand, you may apply for IEEPA Exemptions (Tax 0%-5%).
- Recommend Applying for Advance Rulings for large shipments to avoid customs disputes.
π£ Immediate Action:
π Contact a Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling π Let your goggles pass customs smoothly, export efficiently, and maximize profits!
β¨ Professional Customs Clearance Starts with Precise Classification! πΌ Every Cent of Your Cost Deserves Precision!
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.