CLA-2-42:OT:RR:NC:N3:341

Krystal Mehnert
Donna Karan
600 Gotham Parkway
Carlstadt, N.J. 07072

RE: The tariff classification of a leather tote bag

Dear Ms. Mehmert:

In your letter dated August 19, 2008 you requested a tariff classification ruling. The sample which you submitted is being returned as requested.

Style R4811002 is a tote bag constructed with an outer surface of 100% leather. The bag is designed to provide storage, organization, protection and portability to personal effects during travel. It has a textile-lined main compartment with a zippered pocket and two open pockets on the same sidewall. The bag secures with a hidden magnetic closure and has a textile cord shoulder strap. It measures approximately 14” (W) x 14” (H).

The applicable subheading for style R4811002 will be 4202.91.0030, HTSUS, which provides in part, for travel, sports and similar bags, with the outer surface of leather, other. 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