The tariff classification of tote bags from China

N154395 April 15, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.91.0030; 4202.21.9000 Mika M. McLafferty Grunfeld, Desiderio, Lebowitz, Silverman, & Klestadt, LLP 399 Park Avenue, 25th Floor New York, NY 10022 RE: The tariff classification of tote bags from China Dear Ms. McLafferty: In your letter dated March 11, 2011, you requested a tariff classification ruling on behalf of your client, G-III Apparel Group, Ltd. Your samples will be returned to you. Style 232 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. The bag has a textile-lined storage compartment with two open pockets and a zippered pocket on the sidewalls. The bag secures with a metal zipper closure at the top and has two leather carrying handles. It measures approximately 14” (W) x 11” (H) x 6.5” (D). Style 236 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. The bag has a textile-lined storage compartment with two open pockets and a zippered pocket on the sidewalls. The bag secures with a metal zipper closure at the top and has two leather carrying handles. It measures approximately 13” (W) x 11” (H) x 7.5” (D). Style 124 is a handbag constructed of 100% genuine leather. The bag is designed and sized to contain money, keys, and the small accessories that are carried on a daily basis. The bag has a textile-lined storage compartment with two open pockets and a zippered pocket on the sidewalls. The bag has a metal zipper closure at the top and two shoulder straps which are a combination of metal links and leather. The bag measures approximately 13” (W) x 8.5” (H) x a maximum of 4.5” (D). In your letter you suggest classification of style 124 under subheading 4202.91.0030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides in part, for travel, sports and similar bags, with the outer surface of leather, other. However, the handbag is not sized to contain the larger personal effects that would normally be carried in a travel bag such as clothing, books, sundry articles or food. Style 117 a tote bag constructed of 100% genuine leather. The bag is designed and sized to contain clothing and other personal effects during travel. The bag has a textile-lined storage compartment with two open pockets and a zippered pocket on the sidewalls. The bag has a metal zipper closure at the top and two carrying handles. It measures approximately 13” (W) x 10” (H) x 5” (D). The applicable subheading for style 232, 236 and 117 will be 4202.91.0030, 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. The applicable subheading for style 124 will be 4202.21.9000, HTSUS, which provides for handbags, whether or not with shoulder straps, including those without handle, with outer surface of leather, other, valued over $20 each. The rate of duty will be 9 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