&&The Groggle is PPE that protects wearer's ears and eyes by combining following 3 parts attached to one another, forming 1 unit:&&-Safety earmuffs rated at Noise Reduction Rating (NRR) 26&&-Safety glasses&&-Protective covering for the safety glassesThe Groggle is made from injection molded ABS plastic and polycarbonate lens. The Groggle is for professional workers in the construction industry, framers, cabinet makers, tile setters, window and door manufacturers, landscapers, automotive industry, circuit shooters, et cetera. It can also be used by homeowners for tasks such as, cutting, grinding, chopping, power washing, leaf blowing, and trimming grass.
&&The product is a multi-functional good that has 2 primary functions of equal value - Hearing/ear protection from safety earmuffs and vision/eye protection from safety glasses.&&&&General Interpretative Rule (GIR) 3(a) and 3(b) cannot be applied since the good's 2 primary components have equally specific descriptions and equally essential characters. Since the safety glasses are classified under the heading that occurs last in numerical order, the heading 9004.90.10 applies.
