The tariff classification of a leather tote bag from India

N035957 August 29, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.91.0030 Joseph Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a leather tote bag from India Dear Mr. Hoffacker: In your letter dated August 14, 2008 on behalf of Urban Outfitters, Inc., you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style UO-100 is a tote bag constructed with an outer surface of 100% leather. The bag is designed to contain personal effects, clothing, and accessories during travel. It has a textile lined interior compartment with a zippered pocket and two open pockets on the sidewalls. The bag has double carrying handles. It secures with both a magnetic snap and a metal claw clip. Each side of the bag can be loosened or tightened by means of an adjustable belt. It measures approximately 16” (W) x 10” (H) x 7.5” (D). The applicable subheading for the leather tote bag will be 4202.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides in part, for travel, sports and similar bags, with the outer surface of leather, other. The rate of duty will be 4.5 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, Robert B. Swierupski Director National Commodity Specialist Division