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L870152005-09-02New YorkClassification

The tariff classification of a leather tote bag packed with stationery and other items, from China.

U.S. Customs and Border Protection · CROSS Database · 6 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of a leather tote bag packed with stationery and other items, from China.

Ruling Text

NY L87015 September 2, 2005 CLA-2-48:RR:NC:SP:234 L87015 CATEGORY: Classification TARIFF NO.: 4202.91.0030; 4205.00.8000; 4820.10.2010; 4820.10.2050; 4820.50.0000; 4817.30.0000 Ms. Andrea Holtan Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a leather tote bag packed with stationery and other items, from China. Dear Ms. Holtan: In your letter dated August 16, 2005, you requested a tariff classification ruling. A sample identified as a “stationery set,” item # 871517, was submitted for our examination and is being returned to you as requested. It consists of a leather tote bag containing a number of other items that will be described below. Although the sample is not packaged for retail sale, it is assumed that the group of items will be imported and sold in common retail packaging. However, we find that the tote bag and its accompanying items do not all relate to a single particular need or specific activity, and for that reason do not qualify for tariff purposes as “goods put up in sets for retail sale.” Consequently, each item will be classified separately, as indicated in the following list. The list provides individual product descriptions, each immediately followed by the applicable subheading in the Harmonized Tariff Schedule of the United States (HTS), duty rate, and tariff description. A double-handle, open-top leather tote bag designed to contain personal effects on a daily basis. The body measures approximately 4¾” x 14” x 8½”(H). (The arching handles rise an additional 5” above the body.) The interior features a cotton fabric lining that incorporates a zippered pocket and several open pockets. 4202.91.0030/ 4.5%. (Travel, sports and similar bags, with outer surface of leather, of composition leather or of patent leather.) A photo frame having outer dimensions of 7¾” x 9½” and a glass window measuring 3½” x 5½”. The face of the frame is made of split cowhide leather, while the back is made of paperboard covered with polyester flock or fabric. The back incorporates a removable panel with a hinged stand. 4205.00.8000/ Free. (Other (non-enumerated) articles of leather or of composition leather.) A 1¾” x 9” bookmark made of cowhide leather. The top portion incorporates a small acetate window, behind which a photo may be inserted for display, if desired. 4205.00.8000/ Free. (Other (non-enumerated) articles of leather or of composition leather.) A 5” x 6¾” x ¾” journal consisting of a quantity of blank, ruled paper pages permanently bound within a leather cover. 4820.10.2010/ Free. (Diaries and address books, bound, of paper or paperboard.) A 4” x 5½” x ¾” notebook consisting of a quantity of blank, ruled paper pages permanently bound within a leather cover. 4820.10.2050/ Free. (Notebooks, bound, of paper or paperboard.) A 6½” x 6½” x ½” address book consisting of a quantity of alphabetically tabbed, lined, captioned paper pages permanently bound within a leather cover. 4820.10.2010/ Free. (Diaries and address books, bound, of paper or paperboard.) A 4½” x 7” photo album consisting of 12 heavyweight paper leaves permanently bound within a fabric-covered paperboard cover. The pages incorporate partial overlays of clear plastic, under which photos may be inserted. 4820.50.0000/ Free. (Albums for samples or for collections, of paper or paperboard.) A wallet-like paper sleeve containing 12 blank paper note cards and 12 paper envelopes. 4817.30.0000/ Free. (Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery.) 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 Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

Related Rulings for HTS 4202.91.00.30

Other CBP classification decisions referencing the same tariff code.