The tariff classification of a tote bag from China

N101695 April 28, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.91.0030 Jenny Hecht Kooba, LLC 141 W. 36th St., 6th Floor New York, NY 10018 RE: The tariff classification of a tote bag from China Dear Ms. Hecht: In your letter dated April 15, 2010, you requested a tariff classification ruling. Your sample will be returned to you. The style you refer to as “Red Carter” is a tote bag constructed with an outer surface of leather. The bag is designed and sized to provide storage, protection, portability, and organization to clothing and other personal effects during travel. The bag has a textile-lined main compartment with a zippered pocket and three open pockets on the sidewalls. The top of the bag has a hidden magnetic closure, and the front exterior has a zippered pocket. The bag has two carrying handles and an adjustable shoulder strap. It measures approximately 15” (W) x 10.5” (H) x 5” (D). The applicable subheading for “Red Carter” will be 4202.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of leather. The rate of duty will be 4.5% percent 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