CLA-2-42:OT:RR:NC:N4:441

Jenny Hecht
Kooba
141 W. 36th Street, 6th Floor
New York, NY 10018

RE: The tariff classification of a tote bag from China

Dear Ms. Hecht:

In your letter dated May 17, 2010, you requested a tariff classification ruling. Your sample will be returned to you.

The sample you refer to as “Black Monroe” is a tote bag constructed of 100% genuine leather. The bag is designed and sized to provide storage, protection, portability, and organization to clothing and other personal effects during travel. The bag has a textile-lined main compartment with a zippered pocket and three open pockets on the sidewalls. The bag has a magnetic closure at the top and double leather shoulder straps. It measures approximately 16” (W) x 13.5” (H) x 3” (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% 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,

Robert B. Swierupski
Director
National Commodity Specialist Division