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

John B. Pellegrini
McGuire Woods
1345 Avenue of the Americas, 7th Floor
New York, NY 10105

RE: The tariff classification of a tote bag from China

Dear Mr. Pellegrini:

In your letter dated November 4, 2010, you requested a tariff classification ruling on behalf of your client, Coach Services, Inc. Your sample will be returned to you.

Style 26164AW 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 zipper pocket and two open pockets on the sidewalls. The bag has a zipper closure at the top and two carrying handles that are used at the elbow. The bag also has an extension strap that clips to metal rings located at both ends of the bag. The front exterior of the bag has two separate pockets with zipper closures. The bag measures approximately 14” (W) x 12” (H) x 5.5” (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% 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