Subheading · Chapter 90 · Heading 9004
9004.90: Spectacles, goggles and the like, corrective, protective: other
Other spectacles and goggles
Official description Other
9004.90 is the HS subheading for other spectacles and goggles, under heading 9004 in chapter 90.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 9004 90 00 00 Other
- 9004 90 10 00 With lenses of plastics 2%
- 9004 90 90 00 Other 2%
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
- Duty suspensionAutonomous tariff suspension Free
- Applies to goods from
- all countries
- In force
- until 31 December 2028
- Legal act
- 2020 No. 1435
- Documents
- 9Y11
Import requirements 5
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Iraq, Syria, Ukraine
- Legal act
- S.I. 2020/707, S.I. 2019/792, S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control - CITES
- Applies to goods from
- all countries
- Legal act
- 2021 No. 54
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- Iran, Libya, Russia
- Legal act
- S.I. 2019/461, 2020 No. 1665, S.I. 2019/855
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
- Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £53.5m | 37.3% | +8.7% |
 Poland | £18.8m | 13.1% | +13.1% |
 Thailand | £18.3m | 12.8% | -2.9% |
 India | £13.5m | 9.4% | -6.4% |
 Taiwan | £9.3m | 6.5% | +0.7% |
 Italy | £8.2m | 5.7% | +77.6% |
 Hungary | £6m | 4.1% | +194.1% |
 United States | £5.4m | 3.8% | +47.8% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$22.7kUS$22.7k+US$1.5m+US$19.3m+> US$119.6m
Exports: 192
- China: US$2.2bn
- Taiwan: US$437.5m
- Hungary: US$180m
- Thailand: US$178.2m
- Germany: US$168.9m
- United States: US$119.6m
- Italy: US$119.3m
- France: US$112m
- Mexico: US$93.2m
- Laos: US$51m
- Poland: US$44.8m
- United Kingdom: US$42m
- Netherlands: US$40.1m
- India: US$37.1m
- Japan: US$31.6m
- Vietnam: US$28.5m
- Spain: US$25.2m
- Czechia: US$21.3m
- Philippines: US$19.3m
- Austria: US$17.6m
- Belgium: US$16.3m
- Malaysia: US$15.2m
- Estonia: US$14.9m
- South Korea: US$13.8m
- Sweden: US$13m
- Hong Kong SAR China: US$13m
- Denmark: US$10.7m
- Ireland: US$10.7m
- Switzerland: US$8.7m
- Canada: US$5.9m
- Singapore: US$5.9m
- Nigeria: US$5.8m
- Slovakia: US$5.2m
- Australia: US$4.9m
- South Africa: US$4.2m
- United Arab Emirates: US$3.4m
- Indonesia: US$2.9m
- Russia: US$2.7m
- Türkiye: US$2.6m
- Pakistan: US$2.2m
- Romania: US$2.2m
- Portugal: US$2.2m
- Slovenia: US$2m
- Bulgaria: US$1.7m
- Greece: US$1.5m
- Finland: US$1.5m
- Lithuania: US$1.3m
- Mauritius: US$1.3m
- Luxembourg: US$1.2m
- Israel: US$1.1m
- Kazakhstan: US$978.5k
- Colombia: US$875.8k
- Norway: US$835.8k
- Latvia: US$821.7k
- Chile: US$782.7k
- Brazil: US$632.4k
- Serbia: US$606.1k
- Croatia: US$592.8k
- Panama: US$552.4k
- Macao SAR China: US$464.8k
Trade value (US$) no reported trade < US$981.3kUS$981.3k+US$5.7m+US$39.5m+> US$156.1m
Imports: 218
- United States: US$932.9m
- Hong Kong SAR China: US$450.8m
- Germany: US$260.3m
- Australia: US$231m
- United Kingdom: US$172.1m
- France: US$168.8m
- Canada: US$156.1m
- Italy: US$104.1m
- Spain: US$82.2m
- Russia: US$78m
- Japan: US$70.1m
- Netherlands: US$68.3m
- Poland: US$65.7m
- Mexico: US$62.2m
- Sweden: US$62.1m
- Denmark: US$58.3m
- Austria: US$57.1m
- Switzerland: US$54m
- Norway: US$49.4m
- Belgium: US$45.9m
- Finland: US$41.3m
- India: US$39.5m
- United Arab Emirates: US$36.7m
- Vietnam: US$35.6m
- New Zealand: US$35.5m
- Brazil: US$35.5m
- South Korea: US$34.3m
- Kyrgyzstan: US$27.9m
- Malaysia: US$26m
- Czechia: US$25.8m
- Chile: US$25.3m
- Indonesia: US$24.7m
- Kazakhstan: US$23.6m
- Thailand: US$23.4m
- South Africa: US$23.1m
- Israel: US$22.9m
- Singapore: US$22.1m
- Portugal: US$21.9m
- China: US$21.1m
- Philippines: US$20.1m
- Ireland: US$18.9m
- Türkiye: US$18.6m
- Greece: US$18.1m
- Hungary: US$15.9m
- Peru: US$15.3m
- Saudi Arabia: US$13.9m
- Taiwan: US$11.1m
- Colombia: US$11.1m
- Slovakia: US$9.9m
- Romania: US$9.9m
- Ukraine: US$9.3m
- Argentina: US$8.1m
- Slovenia: US$6.2m
- Morocco: US$5.8m
- Egypt: US$5.7m
- Guatemala: US$4.8m
- Croatia: US$4.7m
- Algeria: US$4.6m
- Nigeria: US$4.4m
- Iraq: US$4.4m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$2.2bn | 52.6% |
| 2 | Taiwan | US$437.5m | 10.6% |
| 3 | Hungary | US$180m | 4.4% |
| 4 | Thailand | US$178.2m | 4.3% |
| 5 |  Germany | US$168.9m | 4.1% |
| 6 | United States | US$119.6m | 2.9% |
| 7 | Italy | US$119.3m | 2.9% |
| 8 |  France | US$112m | 2.7% |
| 9 |  Mexico | US$93.2m | 2.3% |
| 10 |  Laos | US$51m | 1.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$932.9m | 22.6% |
| 2 |  Hong Kong SAR China | US$450.8m | 10.9% |
| 3 | Germany | US$260.3m | 6.3% |
| 4 |  Australia | US$231m | 5.6% |
| 5 | United Kingdom | US$172.1m | 4.2% |
| 6 | France | US$168.8m | 4.1% |
| 7 |  Canada | US$156.1m | 3.8% |
| 8 | Italy | US$104.1m | 2.5% |
| 9 |  Spain | US$82.2m | 2% |
| 10 |  Russia | US$78m | 1.9% |
Binding rulings for similar goods 17
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N338047 U.S. CBP
The tariff classification of children’s swim goggles from China
- N334394 U.S. CBP
The tariff classification of VR optical lenses from China
- N326764 U.S. CBP
The tariff classification of swim goggles from China
- N320230 U.S. CBP
The tariff classification of safety glasses from China
- H288838 U.S. CBP
Reconsideration of NY N286353 (June 12, 2017); Tariff classification of Virtual Reality Goggles and Controller (VRSE)
- N316757 U.S. CBP
The tariff classification of swim goggles from China
- 600011637 HMRC
Safety goggle used for industry use to protect eyes from flying objects. The blue frame is made with nylon and soft thermoplastic rubber (TPR) for a close-fitting seal and has an adjustable elastic strap. The goggle has a one-piece clear polycarbonate lens.
- 600011629 HMRC
Safety spectacles used for industry use to protect eyes from flying objects. Frame and temples are black and are made from polycarbonate. The temples have either blue or orange thermoplastic rubber (TRP) inserts for comfort. The lens is one piece polycarbonate and is available in either clear,…
- 600011630 HMRC
Safety spectacles used for industry use to protect eyes from flying objects. Frame and temples are black and are made from polycarbonate. The temples have red thermoplastic rubber (TRP) inserts for comfort. The lens is one piece polycarbonate and is available in either clear, indoor/outdoor or…
- 600011632 HMRC
Safety spectacles used for industry use to protect eyes from flying objects. Frame and temples are grey. Frame is made from polycarbonate and temples made from nylon. The frame brow and temples have green thermoplastic rubber (TRP) inserts for comfort. The lens is one piece polycarbonate and is…
- 600011070 HMRC
The product consists of two optical elements made of organic plastic with a plastic frame, which are inserted into a mixed reality headset (AR/VR glasses) for vision correction in order to provide a better user experience for users who normally wear spectacles; smaller magnets are attached to the…
17 rulings in total for this code
The UK Global Tariff divides subheading 9004.90 into 2 tariff lines; the duty is 2%.
In the EU Combined Nomenclature, subheading 9004.90 covers 2 tariff lines and the duty is 2.9%.
174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 2%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of other spectacles and goggles into the UK came to £143.5m between September 2025 and August 2026 (up 12% on the year before); China supplied 37%, followed by Poland.
In 2024, countries exported other spectacles and goggles worth US$4.1bn (+9.9% year on year).
The largest exporter was China (US$2.2bn), followed by Taiwan.
Products classified here
Questions and answers
What is the HS code for spectacles, goggles and the like, corrective, protective: other?
Spectacles, goggles and the like, corrective, protective: other fall under HS subheading 9004.90, part of heading 9004, in section XVIII of the Harmonized System.
What is the import duty on spectacles, goggles and the like, corrective… in the UK?
Under the UK Global Tariff, imports under 9004.90 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on spectacles, goggles and the like, corrective… in the EU?
Under the EU Combined Nomenclature, imports under 9004.90 from countries without a preferential agreement are charged at 2.9%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most spectacles, goggles and the like, corrective…?
China, with US$2.2bn in 2024 (52.6% of world exports).
Which countries can export other spectacles and goggles to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 2% applies. Pick a country above to see its rate.
Is there anti-dumping duty on other spectacles and goggles?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import other spectacles and goggles from?
In the 12 months to August 2026, the largest suppliers were China (37%), Poland (13%) and Thailand (13%), out of total imports of £143.5m.
Typical products
Everyday names, not part of the legal text.