Samsung has trademarked a logo that may point to a set of smart glasses being in the works on some level for the company, though it's important to keep in mind that there is little detail about such a product from Samsung save for the rumor that the logo that was trademarked is for an upcoming piece of hardware in this particular category.
In addition to the logo, the trademark filing, which now seems to have been removed, mentions that the logo could be used for devices such as smart glasses, or even computerized vision-assisted eyewear that would have a camera and a display for showing images to the user. Though this is no confirmation that Samsung actually plans to use this logo for a pair of smart glasses or a similar product, it's a heavily suggested scenario given the terminology and potential uses for it, and Samsung likely has the talent to produce a pair of smart glasses should it want bring something like that to market. It's also entirely possible that the logo could be used for a new VR product, as the trademark filing reportedly also mentioned the potential use of the logo for a VR experience goggle type imaging device.
This trademarked logo isn't the first time a pair of smart glasses from Samsung has been rumored. That said, there hasn't been much in the way of information for a device like this from the company since 2015, when a patent appeared showing a pair of eyewear that had a built-in computer and displays for showing the content. Whether or not Samsung ever plans to release a pair of smart glasses is unclear, as the market hasn't exactly been very accepting of the technology since Google launched its own hardware a few years ago. This doesn't mean however, that Samsung won't find a niche market for such technology in the enterprise sector, which is where Google Glass has actually found some footing and traction. If Samsung does plan on developing a pair of smart glasses at some point, it's not too likely to be just around the corner as the focus will surely be the upcoming Galaxy S9 and Galaxy S9 Plus.