The tariff classification of tote bags

N036582 September 24, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.91.0030 Krystal Mehnert Donna Karan 600 Gotham Parkway Carlstadt, N.J. 07072 RE: The tariff classification of tote bags Dear Ms. Mehnert: In your letter dated August 25, 2008 you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style R4811202 and R3813302 are similar to shopping style tote bags and are constructed with an outer surface of 100% leather. The bags are designed and sized to contain personal effects such as clothing, food, or sundry articles during travel. Each bag features one large non-removable zippered mesh pocket. The interiors of the bags are unlined with no additional features. The bags have an open top and a single carrying handle. Both bags secure with a leather tie closure and measure approximately 15” (W) x 11.5” (H) x 5” (D). The applicable subheading for styles R4811202 and R3813302 will be 4202.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sport, and similar bags, with outer surface of leather. 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