The tariff classification of caulk gun holsters

N050759 March 4, 2009 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Nick Taylor iFox Technologies, Inc. 945 Seahawk Circle Virginia Beach, VA 23452 RE: The tariff classification of caulk gun holsters Dear Mr. Taylor: In your letter dated January 29, 2009 you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Two samples were submitted without style numbers. The items are specially shaped and fitted holsters for a caulk gun. The holster, which we will refer to as style 1, is constructed entirely of metal and fits onto a person’s waistband or belt. Style 2 is also a metal holster for a caulk gun but it has a leather backing with two slots for a belt to pass through. The applicable subheading for both holsters, styles 1 and 2 will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in part, for other containers and cases, other, other. The rate of duty will be 20% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division