CLA-2-42:OT:RR:NC:N4:441
Ms. Sandy Pray
Camuto Group dba VCS Group, LLC
32 Springside Road
Westampton, NJ 08060
RE: The tariff classification of a tote bag from China
Dear Ms. Pray:
In your letter dated December 16, 2019, you requested a tariff classification ruling. You have submitted a sample, which will be returned to you under separate cover.
The submitted sample, style number LO-ALEZ-STO, is a tote bag constructed of two materials: leather and plastic sheeting. The base of the bag is constructed of plastic sheeting. Approximately half of the base is covered with leather. Both materials contribute to the overall visual design of the bag.
The bag features one interior compartment and two cut-out handles. It is designed and sized to provide storage, protection, portability and organization to personal effects during travel. The article measures approximately 13.5 inches (w) x 11.5 inches (h) x 5 inches (d).
In your letter, you stated that the leather makes up 51 percent of the total surface area. You also stated that the value of leather is significantly more than the plastic sheeting. On that basis, the essential character of the bag is imparted by the leather. General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted.
The applicable subheading for the tote bag will be 4202.91.9030, HTSUS, which provides for travel, sports, and similar bags, with outer surface of leather or of composition leather. The general rate of duty will be 4.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.91.9030, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.91.9030, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division