CLA-2-42:OT:RR:NC:N4:441
Lisa Pietz
Page & Jones, Inc.
2850 Wall Triana Highway, Suite 205
Huntsville, AL 35824
RE: The tariff classification of tote bags and a carrying case from Brazil
Dear Ms. Pietz:
In your letter dated November 29, 2010, you requested a tariff classification ruling on behalf of your client, JMAC Enterprises. Your samples will be returned to you.
Style 18122-59059 is a tote bag with an outer surface of bovine furskin. The bag has a textile-lined interior compartment with a zippered pocket and two open pockets on the sidewalls. It is designed to provide protection, portability, organization, and storage to personal effects during travel. The top of the bag secures with a zipper closure. It has two carrying handles and a removable shoulder strap. It measures approximately 18” (W) across the middle x 12” (H) x 3.75” (D).
Style 275 is a tote bag constructed of genuine leather embossed to look like snakeskin. The bag has a textile-lined main compartment that is divided in the center by a zippered pocket. One section of the bag has two open pockets on the sidewall. It is designed to provide protection, portability, organization, and storage to personal effects during travel. The top of the bag secures with a nylon zipper closure. The front exterior has a zippered pocket across the width of the bag. The bag has two carrying handles and a removable shoulder strap. It measures approximately 16” (W) x 11.5” (H) x 4” (D).
Style 18122-59089 is a tote bag constructed of genuine leather embossed to look like snakeskin. It is designed to provide protection, portability, organization, and storage to personal effects during travel. The bag has a textile-lined main storage compartment with a zippered pocket and two open pockets on the sidewalls. The top of the bag secures with a nylon zipper closure. The rear exterior has a zippered pocket across the width of the bag. The bag has two carrying handles and a removable shoulder strap. It measures approximately 16” (W) across the middle x 13” (H) x 2.75” (D).
Style 281 is a carrying case similar to a portfolio or briefcase. It is constructed of genuine leather embossed to look like snakeskin. It is designed to provide the useful functions of storage, protection, organization and portability to documents, files and other personal effects. The case has a textile-lined storage compartment which is divided in the center by a panel that has slots for pens, pencils and identification. The top of the bag secures with a zipper closure. It has two carrying handles and a removable shoulder strap. The carrying case measures approximately 16” (W) x 12” (H) x 1.5” (D).
The applicable subheading for style 18122-59059 will be 4303.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel, clothing accessories and other articles of furskin, articles of apparel and clothing accessories, other. The rate of duty will be Free.
The applicable subheading for styles 275 and 18122-59089 will be 4202.91.0030, 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.
The applicable subheading for style 281 will be 4202.11.0030, HTSUS, which provides for trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels and similar containers, with outer surface of leather, school satchels and similar containers. The rate of duty will be 8 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