The tariff classification of leather tote bags and a handbag

N044320 December 12, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.91.0030, 4202.21.9000 Jennifer Hecht Kooba 141 W. 36th Street, 6th Floor New York, NY 10018 RE: The tariff classification of leather tote bags and a handbag Dear Ms. Hecht: In your letter dated July 12, 2008 you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The sample referred to as Pink Tess is a tote bag constructed 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 of the bag is textile-lined with a zippered pocket and two open pockets on the sidewalls. The bag secures with a metal zipper closure and has two adjustable carrying handles. It measures approximately 15” (W) x 12” (H) x 4” (D). The sample referred to as Brown Kristie is a handbag constructed of 100% genuine leather. The bag is designed and sized to contain money, keys, and small accessories that are carried on a daily basis. It features a textile-lined main compartment with a zippered pocket and two open pockets on the sidewalls. The bag secures with a metal zipper closure and has double carrying handles. The front exterior of the bag has two metal zippered pockets. It measures approximately 12.5” (W) x 12.5” (H) x 5” (D). The sample referred to as Black Lauren is a tote bag constructed 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 of the bag is textile-lined with a zippered pocket and two open pockets on the sidewalls. The bag secures with a metal zipper closure and has a single shoulder strap. It measures approximately 13” (W) x 15” (H) x 7.5” (D). The applicable subheading for styles Pink Tess and Black Lauren will be 4202.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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. The applicable subheading for style Brown Kristie will be 4202.21.9000, HTSUS, which provides for handbags, whether or not with shoulder straps, including those without handle, with outer surface of leather, other. The rate of duty will be 9 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