The tariff classification of two tote bags from China

N307574 December 11, 2019 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.91.9030; 9903.88.03 Ms. Barbara W. Tuttle Centric Accessories Group LLC 620 S. Elm Street Greenboro, NC 27406 RE: The tariff classification of two tote bags from China Dear Ms. Tuttle: In your letter dated November 5, 2019, you requested a tariff classification ruling. You have submitted samples, which will be returned to you under separate cover. Item A and Item B are tote bags constructed of leather. They are designed and sized to provide storage, protection, organization, and portability to personal effects during travel. Each bag features a zippered closure on top and an adjustable strap. The exterior of each features a small zippered pocket. The interior of each features two open wall pockets and one zippered wall pocket. Item A measures approximately 15.5 inches (W) by 12 inches (H) by 4 inches (D). Item B measures approximately 17 inches (W) by 16.5 inches (H) by 4 inches (D). You state in your letter that the bags will be constructed in China or other countries but did not provide any information on the potential other countries. This ruling is applicable to the products when constructed in China. The applicable subheading for tote bags 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. 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 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