The classification of a holster and tool bag from Taiwan

N328492 October 25, 2022 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9100 Mr. Rick Salisbury GRIPPS Global USA Inc. 100 South Clinton Avenue Rochester, NY 14604 RE: The classification of a holster and tool bag from Taiwan Dear Mr. Salisbury: In your letter dated September 30, 2022, you requested a tariff classification ruling. You have submitted photos and descriptive information for our review. The first article at issue, which you referred to as “H03032 Battery Catch Holster,” is a holster. In your request, you indicated that the holster is constructed of a nylon textile material. It is designed to provide protection, portability, organization, and storage to the tools used in the low voltage industry. The article features an open top and one adjustable strap. The second article at issue, which you referred to as “H02106 Lockjaw Riggers Bag,” is a tool bag. In your request, you indicated that the tool bag is also constructed of a nylon textile material. It is designed to provide protection, portability, organization, and storage to various hand tools and related accessories. The article has a zippered closure at the top. It features two metal D rings on each side of the bag. The tool bag has two permanently attached textile straps that can attach to a harness and belt. In your request, you suggested that the articles should be classified under subheading 6307.90.9891, Harmonized Tariff Schedule of the Unites States (HTSUS), which provides for “Other made-up articles, including dress patterns: Other: Other: Other: Other: Other.” We disagree. For an article to be considered a made-up article of textile under subheading 6307.90.9891, HTSUS, there cannot be a more specific heading that also provides for the classification of the article. The Explanatory Notes to heading 6307, HTSUS provides, in pertinent part, “This heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.” As the articles are more specifically provided for in Heading 4202, HTSUS, they will be classified therein. The applicable subheading for the tool holster and tool bag will be 4202.92.9100, 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. 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 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