The tariff classification of tote bags from China

N073423 September 3, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.91.0030, 4202.92.4500 Maria Padron Liz Claiborne, Inc. One Claiborne Avenue HQ2 7th Floor North Bergen, NJ 07047 RE: The tariff classification of tote bags from China Dear Ms. Padron: In your letter dated August 24, 2009, you requested a tariff classification ruling. Your samples will be returned to you. Style HLRUH7083 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 an interior zippered pocket and four open pockets on the sidewalls. The bag has an open top with a hidden magnetic closure. The front exterior has a zippered compartment across the width of the bag. It has a single leather shoulder strap and measures approximately 13” (W) x 13” (H) x 4” (D). Style HBRUH391 is a tote bag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. 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 and three open pockets on the sidewalls. The bag has an open top with a magnetic closure. The bag has two flap pockets with magnetic closures on the front exterior. It has a single shoulder strap and measures approximately 14” (W) x 10” (H) x 3” (D). The applicable subheading for style HLRUH7083 will be 4202.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for travel, sport, and similar bags, with outer surface of leather. The rate of duty will be 4.5% ad valorem. The applicable subheading for style HBRUH391 will be 4202.92.4500, HTSUS, which provides for travel, sport, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20% 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