The tariff classification of a tote bag from China or Vietnam.

N208836 April 10, 2012 CLA-2-43:OT:RR:NC:3:348 CATEGORY: Classification TARIFF NO.: 4303.90.0000 Mr. Jason Nichols Coach Services Inc. One Coach Way Jacksonville, FL 32218 RE: The tariff classification of a tote bag from China or Vietnam. Dear Mr. Nichols: In your letter dated March 9, 2012 you requested a tariff classification ruling. Your sample is being returned to you as requested. The submitted sample, identified as style number 19965P is a double handled open tote bag, snap closure, constructed with an outer surface of two materials. The front exterior of the tote bag has a partial flap that is made of calf hair in an ocelot pattern print with a pocket measuring approximately 8” x 12” with a magnetic snap closure in the middle. The surface area around the flap and rear exterior are constructed of tanned cow leather. The interior front is sewn with two small open pockets suitable for holding a mobile phone or other small items and the interior back is sewn with one zippered pocket. The tote bag measures approximately 18.5” (W) x 15” (H) x 4” (D). The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTUS) is governed by the General Rules of Interpretation (“GRIs” ), taken in order. After examination of the tote bag the tanned cow leather and the hair calf merit equal consideration for the determination of essential character. Therefore the item is prima facie classifiable under two headings. The tanned cow leather tote bag is classified in heading 4202 and the hair calf tote bag in heading 4303. GRI 2(b) states that if a product is a mixture or combination of materials or substances that are, prima facie, classifiable in two or more headings, then GRI 3 applies. GRI 3(b) provides those composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component, which gives them their essential character. The item in question is essentially a composite good made up of tanned cow leather and hair calf. You state in your letter that the approximate cost of the hair calf material used in this tote bag is 58 percent of the total cost of the outer shell surface materials and cover approximately 69.5 percent of the front surface of the bag. We find that the hair calf material imparts the essential character of the bag and determines the classification under GRI 3(b).  The applicable subheading for the tote bag style number 19965P will be 4303.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel, clothing accessories and other articles of furskin: Other. The rate of duty will be free. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division