CLA-2-42:OT:RR:NC:441:N4
Edward Foster
Cole Haan
6 Ashley Drive
Scarborough, ME 04074-8954
RE: The tariff classification of a tote bag from India
Dear Mr. Foster:
In your letter dated February 1, 2013, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you.
Item B43476 is comprised of two tote bags. The first bag is constructed of leather. It features two shoulder straps, an unlined interior, an open top, and one interior pocket. The second bag is constructed of nylon textile material. It features one adjustable shoulder strap, a zipper closure, a textile lined interior, and one interior pocket. The two bags are marketed and sold together. Both bags are designed and sized to provide storage, protection, portability, and organization to personal effects during travel. When used together, the textile tote bag serves as a lining to the leather bag. The leather bag has an opening at each end through which the strap of the textile bag is inserted. The bags are then clipped together.
The two tote bags form a composite good, General Rule of Interpretation (GRI) 3(b) noted. The leather tote bag predominates in value. The leather bag contains the inner, textile bag along with the other personal effects. As the outer component, it provides the most visual impact. It is also the article that is more likely to prompt the consumer to purchase the article. As such, the essential character of the article is imparted by the leather tote bag.
The applicable subheading for item B43476 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,
Thomas J. Russo
Director
National Commodity Specialist Division