The tariff classification of DIAD Holsters from China

N166095 June 10, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 John Ammerman AccuMED Technologies, Inc. 150 Bud-Mil Drive Buffalo, NY 14206 RE: The tariff classification of DIAD Holsters from China Dear Mr. Ammerman: In your letter dated May 11, 2011, you requested a tariff classification ruling. Your samples will be returned to you. You have submitted three labeled samples of holsters that are specially fitted to contain a Delivery Information Acquisition Device (DIAD). A DIAD is a handheld electronic device used to gather information by delivery personnel.Sample 1 is a DIAD holster composed of nylon textile material and a plastic frame. The holster is designed in such a way that the DIAD is placed against the plastic frame and secured by the nylon webbing, which affixes to the frame by means of metal snap fasteners. The nylon webbing incorporates a strap that can be affixed to a user’s belt or clothing. The holster measures approximately 5 ½" (H) x 3 ½" (W) x 1 ½" (D). The essential character of the holster is imparted by the textile material.Sample 2 is a DIAD holster composed of nylon textile material and a plastic frame. The holster is designed in such a way that the DIAD is placed against the plastic frame and secured by the nylon fabric. The nylon fabric is affixed to the frame by means of metal snap fasteners, which serves to hold the DIAD in place. The nylon fabric incorporates a strap which can be affixed to a user’s belt or clothing. The holster measures approximately 3 ½" (H) x 5 ½" (W) x 1 ½" (D). Sample 3 is a sheath-type DIAD holster composed of nylon textile material. The holster contains a compartment into which the DIAD would be placed and an open pocket on the front of the article. The holster has two textile straps attached to the back that allow it to be affixed to a user’s belt or clothing. The holster measures approximately 10 ½" (H) x 5 ½" (W) x 1 ½" (D). In your submission you suggest classifying the holsters in Heading 8473, as a part or accessory to the DIAD. However, the holsters in question are designed to carry the DIAD on the body. They are akin to carrying cases of Heading 4202 which are excluded from classification in Heading 8473. The applicable subheading for the DIAD holsters will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of plastic sheeting material or of textile materials, other, with outer surface of textile materials, of man-made fibers. The rate of duty will be 17.6% ad valorem.In your submission you describe a fourth style of DIAD holster made of polypropylene, however you indicated you were unable to furnish a sample of that article at this time. We are unable to classify that article without a sample. If a sample can be provided, and you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section 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, Robert B. Swierupski Director National Commodity Specialist Division