The tariff classification of tote bags from Italy

N059279 June 1, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.91.0030 Donna L. Shira Sharretts, Paley, Carter and Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of tote bags from Italy Dear Ms. Shira: In your letter dated April 30, 2009, you requested a tariff classification ruling on behalf of Polo Ralph Lauren, Corp. A photograph of style 21914VG was submitted in lieu of a sample. The item depicted in the photograph is a tote bag constructed of 100% leather. It is designed and sized to provide storage, protection, portability, and organization to clothing and other personal effects during travel. It has a textile-lined main compartment with an interior zipper pocket, a snap pocket, and two open pockets on the sidewalls. The bag secures by means of a lock and buckle closure, and has double carrying handles. The photograph indicates that the bag measures approximately 15.5” (W) x 11” (H) x 7” (D). A photograph of style 28905WG/28905BG was submitted in lieu of a sample. The item depicted in the photograph is a tote bag constructed of 100% leather. It is designed and sized to provide storage, protection, portability, and organization to clothing and other personal effects during travel. It has a textile-lined main compartment with an interior zipper pocket, snap pockets, an open pocket on the sidewall. The bag has an open top and a single shoulder strap. The photograph indicates that the body of the bag (without handle) measures approximately 16” (W) x 15” (H) x 5” (D). The applicable subheading for styles 21914VG and 28905WG/28905BG 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