The tariff classification of a handbag from China

N244279 August 12, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.91.0030 Theresa Marino Euro Cargo Express 154-09 146th Avenue Jamaica, NY 11434 RE: The tariff classification of a handbag from China Dear Ms. Marino: In your letter dated June 17, 2013, you requested a tariff classification ruling on behalf of your client, VCS Group, LLC. You have submitted a sample, which we are returning to you. The style you referred to as “Mikey SA” is a tote bag constructed with an outer surface of leather. It is designed to provide storage, protection, organization, and portability to personal effects during travel. The bag has a textile-lined interior compartment with one zippered pocket and two open pockets on the interior walls. It features a top zipper closure, two carrying handles, and a removable shoulder strap. The front exterior of the bag has a pocket with a zippered closure. It measures approximately 13” (H) x 12” (W) x 5” (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, Deborah C. Marinucci Acting Director National Commodity Specialist Division