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The tariff classification of a leather tote bag from China.
Issued November 21, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L88744 (November 21, 2005)
Tariff classification
HTS codes: 4202.91.0030
Headings: 4202
Product description
The item is a leather tote bag that has a removable liner of cotton. The bag will be presented with two additional cotton liners in different colors. The leather tote bag with liners is considered to be a whole and will be classified accordingly. The bag measures approximately 15”(W) x 10”(H) with a 5” base. Your sample is being returned as requested.
CBP rationale
The applicable subheading for the tote bag with changeable liners will be 4202.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other travel, sports and similar bags, with outer surface of leather, of composition leather or of patent leather.
Full text
NY L88744 November 21, 2005 CLA-2-42:RR:NC:TA:341 L88744 CATEGORY: Classification TARIFF NO.: 4202.91.0030 Ms. Carolyn B. Malina Lands’ End, Inc. 5 Lands’ End Lane Dodgeville, WI 53595 RE: The tariff classification of a leather tote bag from China. Dear Ms. Malina: In your letter dated November 8, 2005, you requested a tariff classification ruling for a leather tote bag. The sample submitted is identified as style 63767 “Ladies Weave Handbag”. The item is a leather tote bag that has a removable liner of cotton. The bag will be presented with two additional cotton liners in different colors. The leather tote bag with liners is considered to be a whole and will be classified accordingly. The bag measures approximately 15”(W) x 10”(H) with a 5” base. Your sample is being returned as requested. The applicable subheading for the tote bag with changeable liners will be 4202.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other travel, sports and similar bags, with outer surface of leather, of composition leather or of patent leather. The rate of duty will be 4.5 percent ad valorem. 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 Kevin Gorman at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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