The tariff classification of a tool belt/organizer from China

NY K86532 June 2, 2004 CLA-2-63:RR:NC:N3:351 K86532 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Louis Mauna Import Manager James G. Wiley Co. P.O. Box 90008 Los Angeles, CA 90009-008 RE: The tariff classification of a tool belt/organizer from China Dear Mr. Mauna: In your letter dated May 24, 2004, you requested a tariff classification ruling on behalf of Genau Gear LLC, located in Garden Grove, CA. The sample submitted is identified as a “tool belt tote dual organizer.” Constructed of man-made textile fabric, the item consists of two holster-type tool organizers attached to each other by a webbed belt and a metal clasp. The belt is secured around the waist by a plastic snap. There is also a handle above each organizer; the two handles may be joined by hook-and-loop fastener strips to create a hand-held tool organizer. We consider this to be a composite good, both a tool organizer, nominally classifiable in heading 4202, Harmonized Tariff Schedule of the United States (HTS), and a tool belt, nominally classifiable in heading 6307, HTS. Goods that are, prima facie, classifiable under two or more headings are classifiable in accordance with General Rule of Interpretation (GRI) 3, HTS. When the essential character of a composite good cannot be determined by using the principle of essential character (as in this instance), then classification is based on the tariff classification that comes last in numerical order, of the competing classifications. In the instant case, the competing tariff headings are 4202 and 6307. The applicable subheading for the tool belt tote dual organizer will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. The sample will be returned as requested. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division