The tariff classification of a paintball grenade holster from China

N234220 November 9, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Lisa Ragan Lisa Ragan Customs Brokerage 105 Forest Parkway, Suite 400 Forest Park, GA 30297 RE: The tariff classification of a paintball grenade holster from China Dear Ms. Regan: In your letter dated October 9, 2012, you requested a tariff classification ruling on behalf of your client, Simmons Imports, Inc. Your sample will be returned to you. The sample was submitted without a style number. The item is a grenade holster used in the game of paintball. It is constructed with an outer surface of polyester textile material. The holster is designed to provide storage, protection, organization and portability to paintball grenades. It has a single compartment with a flap that secures with a plastic clip. The rear exterior has two webbed straps with metal snap closures that allow the holster to be worn on a person’s belt. It measures approximately 3.75” (W) x 5” (H) x 1.5” (D). In your letter, you suggest classification under 6210.40.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: man-made fibers, other men's or boys' garments: other, trousers, breeches and shorts: other. However, this article is akin to the containers and cases of Heading 4202, HTSUS. Note (l) of Section XI (which covers Chapters 50-63 of the HTSUS), excludes textile articles of 4201 or 4202 from being classified therein. The applicable subheading for the holster will be 4202.92.9026, HTSUS, which provides for other containers and cases, with outer surface of sheeting of plastics or of textile materials, other, 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, Thomas J. Russo Director National Commodity Specialist Division