The tariff classification of a leather tote bag and a vegetable fiber tote bag from China

N049082 February 4, 2009 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.91.0030, 4202.92.2000 Kate Grible Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of a leather tote bag and a vegetable fiber tote bag from China Dear Ms. Grible: In your letter dated January 8, 2009 you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style 4M0222 is a tote bag constructed of 100% genuine leather. It is designed and sized to provide storage, protection, portability, and organization to clothing, sundry articles, and other personal effects during travel. It features one large textile lined interior compartment with a zippered pocket and two open pockets on the sidewalls. The bag has an open top and secures with both a magnetic and a leather strap closures. The bag has double carrying handles and two metal zippered pockets on the front exterior. It measures approximately 15” (W) x 12” (H) x 5” (D). Style 4M0219 is a tote bag constructed with an outer surface of 72.2% vegetable fiber and 38.2% rayon fiber material. It is designed and sized to provide storage, protection, portability, and organization to clothing, sundry articles, and other personal effects during travel. It features one large textile-lined interior compartment with a zippered pocket and two open pockets on the sidewalls. The bag has an open top and secures with a leather strap. The bag has double carrying handles and two metal zippered pockets on the front exterior. The back exterior of the bag has an open pocket with a snap closure. It measures approximately 18” (W) x 12.5” (H) x 6.25” (D). The applicable subheading for style 4M0222 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%. The applicable subheading for style 4M0219 will be 4202.92.2000, HTSUS, which provides for travel, sport and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, other. The duty rate will be 5.7%. 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