The tariff classification of a leather tote bag

N044144 December 11, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.91.0030 Edward E. Foster Cole Haan One Cole Haan Drive Yarmouth, ME 04096 RE: The tariff classification of a leather tote bag Dear Mr. Foster: In your letter dated November 10, 2008 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style B25907 is a tote bag with a removable zippered pouch. Both items are constructed of 100% genuine leather. The tote bag is designed and sized to provide storage, protection, portability, and organization to clothing and other personal effects during travel. The interior of the tote bag is unlined and has three open pockets on the same sidewall. The bag has an open top without any form of closure. It has a single braided leather shoulder strap and measures approximately 12” (W) x 12.5” (H) x 5” (D). The tote bag and pouch are considered to be a set for tariff purposes and will be classified accordingly. The shopping bag imparts the essential character of the set. The applicable subheading for style B25907 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