The tariff classification of knife sheaths from Pakistan and India

N237378 February 14, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.91.0090 Monte Combs Szco Supplies, Inc. P.O. Box 6353 2713 Merchant Drive Baltimore, MD 21230 RE: The tariff classification of knife sheaths from Pakistan and India Dear Mr. Combs: In your letter dated January 28, 2013, you requested a tariff classification ruling. Your samples will be returned to you. Style 202900-4 is a sheath for a pocket knife. It is constructed of 100% genuine leather. The sheath is a specially shaped and fitted case with a metal snap closure. It is designed to provide storage, protection, organization, and portability to a knife. The item can be worn on a belt and measures approximately 3.75” (L) x 2” (W) x 0.5” (D). Style SHE-7865 is a sheath for a hunting knife. It is constructed of 100% genuine leather. The sheath is a specially shaped and fitted case with a metal snap closure and is designed to provide storage, protection, organization, and portability to a knife. The item can be worn around the wrist and measures approximately 10” (L) x 3” (W) x 0.5” (D). The applicable subheading for knife sheaths will be 4202.91.0090, Harmonized Tariff Schedule of the United States, (HTSUS), which provides other cases and 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/. 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