The tariff classification of tote bags from India and China

N212115 April 13, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.91.0030, 4202.92.4500 Christina Zambuto Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of tote bags from India and China Dear Ms. Zambuto: In your letter dated March 30, 2012, you requested a tariff classification ruling. Your samples will be returned to you. The style you refer to as “Character Medium” is tote bag constructed of 100% genuine leather. The bag is designed and sized to contain to personal effects during travel. The bag has a textile-lined main compartment with a zippered pocket and a cell phone pocket on the side walls. The bag secures with a metal zipper closure, and has both a leather carrying handle and an adjustable removable shoulder strap with metal clips at each end. It measures approximately 15” (W) across the middle x 11.5” (H) x 6.5” (D). The sample you refer to as “Character” is a tote bag constructed with an outer surface of 100% polyurethane (PU) plastic sheeting. The bag is designed and sized to contain to personal effects during travel. The bag has a textile-lined main compartment with a zippered pocket on the back wall and no additional features. The front exterior has a small flap with a metal twist-lock closure. The bag secures with a plastic zipper and has a single shoulder strap. It measures approximately 13” (W) across the top opening x 13” (H) x 7.5” (D). The applicable subheading for style “Character Medium” 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. The applicable subheading for style “Character” will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20% 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