HS Code Detail
900410 Chapter 90 · Optics & Medical Sunglasses
Six-digit subheading in Optics & Medical, chapter 90 of the Harmonized System, priced here for 6 destination markets.
Anatomy of 900410
You will declare against a longer local code that begins 900410: ten digits in the United States and the United Kingdom, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what the 6 rates below differ on.
What this code covers
Import duty by country
MFN duty rate · 6 countries| Country | Duty | VAT |
|---|---|---|
| 🇦🇺Australia | 5% | 10% |
| 🇨🇦Canada | 5% | 5% |
| 🇩🇪Germany | 2.9% | 19% |
| 🇵🇹Portugal | 2.9% | 23% |
| 🇬🇧United Kingdom | 2% | 20% |
| 🇺🇸United States | 2% | 0% |
Rates shown are MFN (Most Favoured Nation), the default for WTO members. Preferential FTA rates may be lower with valid proof of origin. Section 301 / anti-dumping surcharges on Chinese-origin goods are not included.
What that costs: 900410 into United Kingdom
An illustrative consignment of 900410 invoiced at GBP 2,000.00, priced in GBP because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | GBP 2,000.00 |
| International freight | GBP 120.00 |
| Cargo insurance | GBP 30.00 |
| Value the duty is charged on, CIF basis | GBP 2,150.00 |
| Duty at 2% | GBP 43.00 |
| United Kingdom tax at 20%, charged on the value plus the duty | GBP 438.60 |
| Total, before commercial charges | GBP 2,631.60 |
And if the consignment were small
United Kingdom relieves customs duty on consignments at or under GBP 135. The 900410 shipment above is over that, so its duty is charged in full. The same code invoiced at exactly GBP 135 with no freight would be charged GBP 0.00 of duty and GBP 27.00 of tax, a total of GBP 162.00. The rate on the 900410 row has not changed; only the charge is relieved. The tax is not simply absent at that value: United Kingdom collects it on the sale instead of at the border, so an overseas seller or marketplace above the registration threshold charges it at checkout. What the relief removes is the charge on arrival, not the tax.
Selling rather than buying? GBP 2,631.60 is what your buyer in United Kingdom pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to United Kingdom sets out who collects it and what your invoice has to say.
An illustration, not a quotation: broker fees, handling and any trade remedy on the origin sit outside it. Price 900410 on your own numbers in the duty calculator.
How these rates were verified
Rates last verified 30 August 2026Every figure in the table above was read from the official tariff database of the market that charges it, on the date shown. Nothing here is copied from another aggregator.
- 🇦🇺AU
- Australian Border Force Schedule 3 working tariff, general rate for 9004.10.00, read from abf.gov.au.
- 🇨🇦CA
- CBSA Customs Tariff 2026, MFN rate for 9004.10.00, read from cbsa-asfc.gc.ca.
- 🇩🇪DE
- EU Access2Markets, third country duty for CN 9004.10 and the German VAT rate, read from trade.ec.europa.eu.
- 🇬🇧GB
- UK Trade Tariff, third country duty for commodities 9004109100 and 9004109900, both 2%, read from trade-tariff.service.gov.uk.
- 🇵🇹PT
- EU Access2Markets, third country duty for CN 9004.10 and the Portuguese IVA rate, read from trade.ec.europa.eu.
- 🇺🇸US
- USITC Harmonized Tariff Schedule, general rate for HTS 9004.10.00.00, read from hts.usitc.gov.
Re-check first: 9004.10 is sunglasses only. Prescription spectacles and safety goggles are 9004.90, where the Canadian rate can fall to free, so do not read this figure across the whole heading.
What falls under 900410
- Sunglasses, including prescription and non prescription, of any frame material
- Sunglasses with polarised, photochromic, mirrored or gradient tinted lenses
What's specifically excluded
These look similar but belong under a different code:
- 900490: Spectacles and goggles other than sunglasses
- 900311: Spectacle frames of plastics, imported without lenses
- 900150: Spectacle lenses shipped loose, unmounted
Commonly confused with
900490: Protective and sports goggles
Subheading 9004.10 is specifically sunglasses. Ski goggles, swimming goggles and safety eyewear are protective spectacles of 9004.90 even where the lens is heavily tinted, because the purpose is protection from impact or water rather than from sunlight.
910211: Wristwatches with quartz movement
Not a classification overlap but a commercial one: eyewear and watches travel together in fashion accessory consignments under a single brand line, and a mixed pallet declared on one code is a routine audit finding. Each article takes its own.
Classification & cost note
Sunglasses have their own subheading, which sounds simple until a consignment contains anything adjacent. Frames imported without lenses are not sunglasses and take a frame code determined by the frame material; loose lenses are optical elements of Chapter 90; and a case, cloth and box shipped with the glasses form a set whose essential character is the eyewear. Where sunglasses are also a medical device by virtue of a prescription, the tariff still treats them as sunglasses, but the regulatory route into the market changes and that is where delays actually occur. The other point worth knowing is that many markets apply standards requirements to sun lens categories, covering ultraviolet transmittance and driving suitability, and the conformity paperwork is checked at the border in some jurisdictions even though it has no bearing on the duty owed.
Typical products: Acetate frame polarised sunglasses · Metal frame aviator sunglasses · Prescription sunglasses glazed to a customer order · Clip on sunglass lenses supplied with a case
What the notes to section XVIII say
Chapter 90 sits in section XVIII, optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof, and the nomenclature publishes no note to that section at all, so the note to chapter 90 is the highest rule over this code; that is the published position rather than a gap here, and the chapter 90 page says the same, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/18 on 2026-09-08.
What the nomenclature says about heading 9004
900410 is a subheading of 9004, spectacles, goggles and the like, corrective, protective or other , and it is the only code this site holds under that heading.
No numbered note to chapter 90 takes heading 9004 as its subject, which is what the published notes say rather than a gap on this page: the heading is defined by its own wording above and by the note to the chapter, quoted in full on the chapter 90 page.
Read from the notes to chapter 90 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/90, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/9004, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 90 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.
Questions about 900410
Are ski goggles classified as sunglasses?
No. Goggles are protective spectacles and sit in 9004.90 even when strongly tinted, because they protect against impact, wind or water rather than sunlight. The subheading for sunglasses is specific to that purpose.
How are sunglasses supplied with a case and cloth classified?
As a set put up for retail sale, taking the code of the article that gives the set its essential character. That is the sunglasses, so the case and cleaning cloth do not take separate codes when presented together.
Codes in nearby chapters
Chapter 90 holds 1 subheadings on this site, so these are the closest chapters by number rather than codes for similar goods.
Calculate duty for HS 900410
Pre-fills the calculator with this code. Add your destination and shipment value for an instant landed-cost estimate.
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