The tariff classification of leather tote bags from China

N054235 March 31, 2009 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.91.0030 Jenny Hecht Kooba, Inc. 141 West 36th Street, 6th Floor New York, NY 10018 RE: The tariff classification of leather tote bags from China Dear Ms. Hecht: In your letter dated March 9, 2009, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The style you refer to as “Madison” 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. The bag features one large textile lined storage compartment with a zippered pocket and three open pockets on the sidewalls. The bag has an open top with a magnetic closure and double shoulder straps. It measures approximately 14” (W) x 13” (H) x 3.25” (D). The style you refer to as “Celia” 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. The bag features one large textile lined storage compartment with a zippered pocket and three open pockets on the sidewalls. The bag has a metal zipper closure with cut-out handles and a removable shoulder strap with metal clips at each end. The bag measures approximately 16” (W) x 13’ (H) x 4” (D). The style you refer to as “Juliet” 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. The bag features one large textile lined storage compartment with a zippered pocket and three open pockets on the sidewalls. The bag has an open top with a magnetic closure and a single shoulder strap. It measures approximately 16.5” (W) x 14” (H) x 2” (D). The applicable subheading for styles “Madison,” “Celia,” and “Juliet” 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