The tariff classification of a tote bag from Italy

N241462 May 22, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.91.0030 Debra Aillet Tiffany & Co. 15 Sylvan Way Parsippany, NJ 07054-3893 RE: The tariff classification of a tote bag from Italy Dear Ms. Aillet: In your letter, which was received in this office on May 1, 2013, you requested a tariff classification ruling. You mention several styles in your letter, but have submitted only one sample. This ruling applies only to the submitted sample. As requested, it is being returned to you. Your sample, which you referred to as the “Tiffany Reversible Tote” is a tote bag constructed with an outer surface of genuine calf leather. It is designed and sized to contain clothing, food, books, and other personal effects during travel. It features one interior storage compartment, two carry handles, and an open top with a belted closure. The bag measures approximately 19” (W) x 13” (H) x 6” (D). The interior of the tote bag has a permanently affixed leather strap with a clip at the end. There is a detachable, coordinating zippered pouch clipped to this strap. The tote bag and pouch form a composite good, General Rule of Interpretation 3(b) noted. The essential character is imparted by the tote bag. The applicable subheading for the leather 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 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, Thomas J. Russo Director National Commodity Specialist Division