The tariff classification of a leather tote bag from Italy

N049228 February 5, 2009 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.91.0030 Ms. Sylvia Balev Marc Jacobs International 72 Spring Street, 9th Floor New York, NY 10012 RE: The tariff classification of a leather tote bag from Italy Dear Ms. Balev: In your letter dated January 13, 2009 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The sample referred to as “Suvi” 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 storage compartment with a zippered pocket and an open pocket on the sidewalls. The bag has double carrying handles, a leather shoulder strap, and an open top with a magnetic closure. The front exterior of the bag has a pocket with a metal zipper and a push button metal closure. It measures approximately 14” (W) x 14” (H) x 4” (D). The applicable subheading for the tote bag 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% 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