The tariff classification of leather tote bags

N037624 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 September 4, 2008 you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style R4810206 is a tote bag constructed of 100% leather embossed to look like snakeskin. The bag is designed to provide storage, protection, portability, and organization to clothing and other personal effects during travel. The bag has a textile-lined main compartment with a zippered pocket and two open pockets on the same sidewall. The top of the bag secures with a metal zipper closure and has a single shoulder strap. It measures approximately 15” (W) x 11” (H) x 5” (D). Style R3813304 is a tote bag constructed of 100% leather. The bag is designed to provide storage, protection, portability, and organization to clothing and other personal effects during travel. The center of the bag has a nylon zippered compartment that divides the interior into three separate sections. The bag has an open top and secures by means of two leather ties. It is unlined and has a single shoulder strap. It measures approximately 15” (W) x 12” (H) x 5” (D). Style R4811705 is tote bag constructed of 100% leather. The bag is designed to provide storage, protection, portability, and organization to clothing and other personal effects during travel. The bag has a textile-lined main compartment with a zippered pocket and two open pockets on the same sidewall. The top of the bag secures with a metal zipper closure and has a single shoulder strap. The front exterior has two pockets that secure with hidden magnetic closures. It measures approximately 14” (W) x 11” (H) x 5” (D). The applicable subheading for styles R4810206, R3813304 and R4811705 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