The tariff classification of a tool belt and tool pouches, of leather, from Canada.
Issued June 4, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.91.0090, 4203.30.0000
Product description
You have submitted five samples with your request. Item numbers C-90-00601, C-90-00802, C-90-00901 and C-90-00903 are leather tool pouches of varying sizes. Item number C-90-00701-A is an adjustable leather belt to be worn around the waist with the tool pouches. Your samples are being returned per your request.
CBP rationale
The applicable subheading for the leather tool pouches will be 4202.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for gun cases, holsters and similar containers, other, with outer surface of leather. The applicable subheading for the adjustable leather belt will be 4203.30.0000, HTS, which provides for articles of apparel and clothing accessories, of leather.
Full text
NY 852510 June 4, 1990 CLA-2-42:S:N:N3G:341 852510 CATEGORY: Classification TARIFF NOS.: 4202.91.0090; 4203.30.0000 Ms. Ann M. Williams A.N. Deringer, Inc. 30 West Service Road Champlain, N.Y. 12919-9703 RE: The tariff classification of a tool belt and tool pouches, of leather, from Canada. Dear Ms. Williams: In your letter dated May 9, 1990, on behalf of Corgo Equipment Ltd., Quebec, Canada, you requested a tariff classification ruling. You have submitted five samples with your request. Item numbers C-90-00601, C-90-00802, C-90-00901 and C-90-00903 are leather tool pouches of varying sizes. Item number C-90-00701-A is an adjustable leather belt to be worn around the waist with the tool pouches. Your samples are being returned per your request. The applicable subheading for the leather tool pouches will be 4202.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for gun cases, holsters and similar containers, other, with outer surface of leather... other. The rate of duty will be 6.8 percent ad valorem. Goods classifiable under subheading 4202.91.0090, HTS, which have originated in the territory of Canada, will be entitled to a 4 percent rate of duty under the United States - Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. The applicable subheading for the adjustable leather belt will be 4203.30.0000, HTS, which provides for articles of apparel and clothing accessories, of leather...belts...with or without buckles. The rate of duty will be 5.3 percent ad valorem. Goods classifiable under subheading 4202.30.0000, HTS, which have originated in the territory of Canada, will be entitled to a 4.2 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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