The tariff classification of smokeless tobacco holsters from China

N042778 November 21, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.9026, 4202.91.0090 Dale E. Wolfer Allports Incorporated 5933 NE Win Sivers Drive, Suite 301 Portland, OR 97220 RE: The tariff classification of smokeless tobacco holsters from China Dear Mr. Wolfer: In your letter dated October 15, 2008 on behalf of Clipper International, you requested a classification ruling. The samples which you submitted are being returned to you. Style numbers were not provided for the samples submitted. The items are holsters for snuff or smokeless tobacco. One holster is constructed wholly of man-made textile material and the other is wholly of leather. The holsters are specially shaped and fitted cases with magnetic closures and are designed to provide storage, protection, organization, and portability to the snuff. Both holsters can be worn on a belt. The holsters measure approximately 3.25” (W) x 3” (H). The applicable subheading for the man-made fiber holster will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases...gun cases and similar containers, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.6 percent ad valorem. The applicable subheading for the leather holster will be 4202.91.0090, HTSUS, which provides for trunks, suitcases, camera cases, and similar containers, with outer surface of leather, other. The rate of duty will be 4.5% 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/. HTSUS 4202.92.9026 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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, Robert B. Swierupski Director National Commodity Specialist Division