The tariff classification of a tote bag from China

N257990 October 23, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.91.0030 Martha Long VZI Investment Corp. 4620 Grandover Parkway Greensboro, NC 27407 RE: The tariff classification of a tote bag from China Dear Ms. Long: In your letter dated October 2, 2014, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Style TIG14117B is a tote bag constructed with an outer surface of two materials: 42% leather and 58% polyvinyl chloride (PVC) plastic sheeting. The information you provided indicates that the leather is of a significantly higher value than the plastic sheeting. As such, it is the leather which gives the tote bag its essential character, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted. The tote bag is designed to provide storage, protection, portability, and organization to personal effects during travel. It has a textile-lined storage compartment with a zippered pocket and two open pockets on the interior walls. The front exterior of the tote bag has a zippered pocket. The rear exterior of the tote bag has an open pocket. The bag has a top zipper closure and one handle that can also be used as a shoulder strap. The bag measures approximately 15” (W) x 12” (H) x 4” (D). The applicable subheading for the tote bag will be 4202.91.0030, HTSUS, which provides for travel, sports, and similar bags, with an 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 vikki.lazaro@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division