The tariff classification of leather tote bags

N037445 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 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 R3813303 is a tote bag constructed of 100% genuine leather. The bag is designed to contain personal effects, clothing, and accessories during travel. The bag has a textile-lined main compartment with a zippered pocket on the sidewall. The bag has an open top with a hidden magnetic closure. Both ends of the bag have open pockets that secure by means of a leather strap. It has double carrying handles and measures approximately 15” (W) x 9.5” (H) x 8” (D). Style R4811706 is a tote bag constructed of 100% genuine leather. The bag is designed to contain personal effects, clothing, and accessories during travel. The bag has both a zippered pocket and two open pockets on the same sidewall. The bag has an open top and secures with a hidden magnetic closure. It has double carrying handles and two pockets on the front exterior that also secure with hidden magnetic closures. It measures approximately 17” (W) x 12” (H) x 6” (D). Style R3813403 is a tote bag constructed of 100% genuine leather. The bag is designed to contain personal effects, clothing, and accessories during travel. It has an unlined main compartment with a nylon pouch permanently attached at the seam by a leather strap. The bag has an open top that secures by means of two leather ties. It also has double carrying handles and measures approximately 15” (W) x 12” (H) x 9.25” (D). The applicable subheading for styles R3813303, R4811706 and R3813403 will be 4202.91.0030, 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