The tariff classification of a tote bag from China or Italy

N307361 November 27, 2019 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.91.9030; 9903.88.03 Ms. Debra Yip Vince LLC 900 North Cahuenga Boulevard Los Angeles, CA 90038 RE: The tariff classification of a tote bag from China or Italy Dear Ms. Yip: In your letter dated October 28, 2018, you requested a tariff classification ruling. You have submitted a sample, which will be returned to you separately. The submitted sample, style number VH00640007, is a tote bag constructed of leather. The bag is designed and sized to provide storage, protection, portability and organization to personal effects during travel. It has an open top and two shoulder straps. The interior features an open wall pocket. The bag measures approximately 9 inches (w) x 13 inches (h) x 9 inches (d). The applicable subheading for the tote bag will be 4202.91.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of leather or of composition leather. The general rate of duty will be 4.5 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.91.9030, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.91.9030, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division