Customs classification of plastic spectacle parts turns on optical property and essential character under Heading 9004

Goods lacking optical property are not classifiable as spectacle lenses under Heading 9001 merely because they can later be fitted into a frame. A plain, curved plastic piece without optical working is instead classified with spectacles, goggles and similar protective articles under Heading 9004, in the residuary sub-heading where appropriate. An article having the essential character of a sunglass may fall under sub-heading 9004.10 even if it is not yet fitted with supporting arms. On that basis, the first item was placed under the residuary Heading 9004 classification and the second item under sub-heading 9004.10 as a sunglass.

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Issues: (i) Whether the first item, being a circular, curved, tinted piece of plastic without optical property, was classifiable under Heading 9001 as a spectacle lens or under Heading 9004 as a protective article. (ii) Whether the second item, being the front portion of a spectacle frame with two eye covers and no optical property, was classifiable under sub-heading 9004.10 as a sunglass.

Issue (i): Whether the first item, being a circular, curved, tinted piece of plastic without optical property, was classifiable under Heading 9001 as a spectacle lens or under Heading 9004 as a protective article.

Analysis: Goods under Heading 9001 are optical elements and lenses which are optically worked. A plain plastic piece without optical property does not answer that description merely because it can be cut and fitted into a spectacle frame. Heading 9004 covers spectacles, goggles and similar protective articles, and the residuary sub-heading applies where the article is neither a spectacle nor a goggle nor a sunglass.

Conclusion: The first item was not classifiable under Heading 9001 and was correctly placed under sub-heading 9004.90.

Issue (ii): Whether the second item, being the front portion of a spectacle frame with two eye covers and no optical property, was classifiable under sub-heading 9004.10 as a sunglass.

Analysis: Heading 9004 covers spectacles, goggles and similar protective articles even where the glass or plastic is not optically worked. The explanatory material recognises protective spectacles and sunglasses made of plain or curved discs of plastic. The absence of supporting arms did not take away the essential character of a sunglass for classification purposes.

Conclusion: The second item was correctly classifiable under sub-heading 9004.10 as a sunglass.

Final Conclusion: The Revenue succeeded only in respect of the second item, while the first item remained under the residuary classification in Heading 9004.

Ratio Decidendi: For customs classification, an article without optical property cannot be treated as a spectacle lens under Heading 9001 merely because it may later be fitted into a frame, whereas an article having the character of a sunglass may fall under sub-heading 9004.10 even if it is not yet fitted with supporting arms.

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