The tariff classification of a leather tote bag

N072416 September 1, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.91.0030 Allison M. Baron Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of a leather tote bag Dear Ms. Baron: In your letter dated August 6, 2009, you requested a tariff classification ruling written on behalf of Michael Kors. Your sample will be returned to you as requested. Style 30T71AUT1L is a tote bag constructed of 100% genuine 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 a zippered pocket and two overlapping pockets on the same sidewall. The opposite sidewall has two additional open pockets. The bag has an open top with hidden magnetic closures and double leather carrying handles. It measures approximately 16” (W) x 12” (H) x 3.5” (D). The applicable subheading for style 30T71AUT1L 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