The tariff classification of cases for paintball accessories from China

N234579 November 20, 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 cases for paintball accessories from China Dear Ms. Ragan: In your letter dated October 9, 2012, you requested a tariff classification ruling on behalf of your client, Simmons Imports, Inc. Your samples will be returned to you. Styles P3 and P8 are organizer cases for a paintball related accessories. They are designed to attach to a garment by means of textile straps with locks and snap closures. The cases provide storage, protection, portability and organization to their intended contents. Each has various compartments, pockets, and elasticized loops. Style P3 measures appromiately 7” (W) x 9” (H). Style P8 measures approximately 8.5” (W) x 10” (H). 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 cases 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