The tariff classification of leather tote bags

N036583 September 22, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.91.0030 Krystal Mehnert Donna Karan 600 Gotham Parkway Carlstadt, NJ 07072 RE: The tariff classification of leather 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 R4810205 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 one large main interior compartment with a zippered pocket and two open pockets on the same sidewall. The bag has a metal zipper closure and double carrying handles. It measures approximately 15” (W) x 11” (H) x 5” (D). Style R4811704 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 one main large interior compartment with a zippered pocket and two open pockets on the same sidewall. The front exterior of the bag has two flap pockets with hidden magnetic closures. The bag has a metal zipper closure and double carrying handles. It measures approximately 19” (W) x 9” (H) x 6” (D). The applicable subheading for styles R4810205 and R4811704 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