https://www.taxtmi.com/caselaws?id=201359 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. en-us Thu, 13 May 2010 00:00:00 +0530 Tue, 04 Jan 2011 13:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201359 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. Case-Laws Customs Thu, 13 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201359