The tariff classification of a woman’s leather tote bag

NY M86098 September 21, 2006 CLA-2-42:RR:NC:N3:341 M86098 CATEGORY: Classification TARIFF NO.: 4202.91.0030 Ms. Gail T. Cumins Sharretts, Paley, Carter, and Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of a woman’s leather tote bag Dear Ms. Cumins: In your letter dated August 11, 2006, you requested a tariff classification ruling on behalf of your client, Michael Kors. You submitted a sample of a woman’s tote bag, style 30U51BVP1L, which you state is made of cow leather. It is designed to contain personal effects on a daily basis and measures approximately 14” (W) x 9” (H) x 4” (D). The bag has a textile-lined interior divided into three compartments one of which is zippered. It features an attached interior leather key chain, an outside flap pocket secured with a snap closure, one small interior pocket, three interior patch pockets, and an interior mobile phone pocket. The applicable subheading for the leather bag will be 4202.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for travel, sport, and similar bags, 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 341 at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division