The tariff classification of tool holsters from China

N319953 June 28, 2021 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9100; 9903.88.03 Andrew Hall Central Purchasing, LLC 26677 Agoura Rd Calabasas, CA 91302 RE: The tariff classification of tool holsters from China Dear Mr. Hall: In your letter dated June 10, 2021, you requested a tariff classification ruling. Photographs were submitted in lieu of samples. The two articles at issue are tool holsters. In your request, you referred to them as the “dual-ring hammer holster (SKU # 58485)” and the “power tool hook (SKU # 58486).” You stated that each holster is constructed with an outer surface of polyester, which is a man-made textile material. Each article is designed to provide protection, portability, organization, and storage to various hand tools and related accessories. Each item attaches to a tool belt. The “dual-ring hammer holster” is designed to hold one hammer. It measures approximately 5.93” x 9.87”. The “power tool hook” is designed to hold one power tool. It measures approximately 5.4” x 10”. The applicable subheading for the tool holsters will be 4202.92.9100, Harmonized Tariff Schedule of the United States (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 (except for jewelry boxes of a kind normally sold at retail with their contents). The general rate of duty will be 17.6 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.9100, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.92.9100, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division