The tariff classification of a scissor holster from China

N163118 May 13, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Michael Skidmore Dynasty CHB, Inc. 365 Chelsea Street East Boston, MA 02128 RE: The tariff classification of a scissor holster from China Dear Mr. Skidmore: In your letter dated April 27, 2011, you requested a tariff classification ruling on behalf of your client, Acme United Corporation. Item 15392 is a scissor holster constructed with an outer surface of polyester textile material. The holster is a specially shaped and fitted case with a hook-and-loop closure. It is designed to provide storage, protection, and portability to an eight inch scissor. The holster has two loops for either wearing on a belt or hanging around the neck on a lanyard. It measures approximately 9.5” (L) x 2.5” (W). The applicable subheading for the holster will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of plastic sheeting material or of textile materials, other, with outer surface of textile materials, of man-made fibers. The duty rate will be 17.6 percent 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