The tariff classification of a leather tote bag from China

N170016 June 27, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.91.0030 Jenny Hecht Accessory Network Group, LLC Kooba Division 350 Fifth Avenue, 4th Floor New York, NY 10118 RE: The tariff classification of a leather tote bag from China Dear Ms. Hecht: In your letter dated June 2, 2011, you requested a tariff classification ruling. Your sample will be returned to you. The style you refer to as “Naked Jackson” is a tote bag constructed of 100% leather. The bag is designed to contain clothes, books, and other personal effects during travel. The tote bag has a textile-lined storage compartment with one zippered pocket and two open pockets on the sidewalls. There is a small open pocket on the front of the bag. The bag has an open top with a magnetic closure. The bag can be carried by means of a removable shoulder strap or using the two carry handles at the top of the bag. The tote bag measures approximately 14.5" (W) x 10" (H) x 7" (D). The applicable subheading for the tote bag 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% 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