The tariff classification of leather tote bags from China

N204324 March 8, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.91.0030 Christine T. Reid EuroCargo Express, Inc. 154-09 146th Avenue Jamaica, NY 11434 RE: The tariff classification of leather tote bags from China Dear Ms. Reid: In your letter dated February 8, 2012, you requested a tariff classification ruling on behalf of your client, VCS Group. Your samples will be returned to you. Style VIN1032-N is a tote bag constructed with an outer surface of 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 interior storage compartment with a zippered pocket, two open pockets and a pocket for a pen or pencil on the sidewalls. The bag secures with a metal zipper closure at the top, has two short carrying handles and a removable shoulder strap with metal clips at each end. The front exterior has a pocket with a metal zipper closure and the rear exterior has an open pocket across the width. The bag measures approximately 18” (W) across the middle x 11” (H) x 6” (D). Style VIN1043 is a tote bag constructed with an outer surface of 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 interior storage compartment with a zippered pocket, two open pockets and a pocket for a pen or pencil on the sidewalls. The bag secures with a metal zipper closure at the top and has two short carrying handles. The front exterior has a diagonal-cut pocket with a hidden magnetic closure and the rear exterior has a pocket with a metal zipper closure. The bag measures approximately 18” (W) across the middle x 14” (H) x 4.5” (D). Style VIN1080 is a tote bag constructed with an outer surface of 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 interior storage compartment with a zippered pocket, two open pockets and a pocket for a pen or pencil on the sidewalls. The bag secures with a metal zipper closure at the top and has a single shoulder strap. The rear exterior has an open pocket across the width with a hidden magnetic closure. The bag measures approximately 18” (W) across the middle x 17” (H) x 6.5” (D). The applicable subheading for the leather tote bags 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, Thomas J. Russo Director National Commodity Specialist Division