The tariff classification of a leather tote bag from China

N043826 December 4, 2008 CLA-2-N043826:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.91.0030 Krystal Mehnert Donna Karan 580 Gotham Parkway Carlstadt, NJ 07072 RE: The tariff classification of a leather tote bag from China Dear Ms. Mehnert: In your letter dated November 5, 2008 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style R191607 is a tote bag constructed with an outer surface of 100% genuine leather. The bag is designed and sized to provide storage, protection, portability, and organization to clothing and other personal effects during travel. The interior is textile-lined. The bag has an interior zippered pocket and two interior open pockets on the same sidewall. The front exterior of the bag has two flap pockets with hidden magnetic closures. The bag has an open top and secures by means of hidden magnetic closures. It has double carrying straps and measures approximately 16” (W) x 11” (H) x 6” (D). The applicable subheading for style R191607 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