Sunglasses fall under 9004 10. With plastic lenses that are not optically worked: CN code 9004 10 91.
Where it sits in the nomenclature
- Chapter 90: “Optical, photographic […] instruments and apparatus”
- Heading
9004: “Spectacles, goggles and the like, corrective, protective or other” - HS subheading
9004 10: “Sunglasses” - CN code
9004 10 91: “With lenses of plastics” (group “Other”)
What decides the code
- Sunglasses → 9004 10.
- Lenses optically worked → 9004 10 10.
- Otherwise: plastic lenses → 9004 10 91; other lenses → 9004 10 99.
Similar items
- Corrective spectacles: 9004 90.
- Frames alone: heading 9003.
- Spectacle case: 4202 31 (leather), 4202 32 (plastic sheeting or textile) or 4202 39 (rigid plastic, metal, other).
The 8-digit codes are those of the EU Combined Nomenclature and the descriptions are the official texts in force; the first 6 digits are shared by more than 200 countries and economies (Harmonized System). The exact code depends on your actual item: the declarant remains responsible for the declared code.
See also: How to find a customs code · Glossary