The tariff classification of paintball magazine holders from China

N234281 November 9, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Lisa Ragan Lisa Ragan Customs Brokerage 105 Forest Parkway, Suite 400 Forest Park, GA 30297 RE: The tariff classification of paintball magazine holders from China Dear Ms. Ragan: In your letter dated October 9, 2012, you requested a tariff classification ruling on behalf of your client, Simmons Imports, Inc. Your samples will be returned to you. Four samples were submitted without style numbers. The items are paintball magazine holders constructed with an outer surface of man-made textile material. They vary in size. They are designed to provide protection, portability, organization, and storage to paintballs. Each magazine holder has webbed straps sewn on the front and rear exteriors and are sectioned to hold individual paintballs. The rear exteriors of the holders either have two or six webbed straps that secure onto the belt. The smaller magazine holders measure approximately 3.25” (W) x 7” (H) x 2” (D) and the larger magazine holders measure approximately 10” (W) x 6” (H) x 2” (D). In your letter, you suggest classification under 6210.40.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: man-made fibers, other men's or boys' garments: other, trousers, breeches and shorts: other. However, this article is akin to the containers and cases of Heading 4202, HTSUS. Note (l) of Section XI (which covers Chapters 50-63 of the HTSUS), excludes textile articles of 4201 or 4202 from being classified therein. The applicable subheading for the paintball magazine holders will be 4202.92.9026, 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, other, of man-made fibers. The duty rate 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 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, Thomas J. Russo Director National Commodity Specialist Division