The tariff classification of women’s leather tote bags

NY M83823 June 7, 2006 CLA-2-42:RR:NC:N3:341 M83823 CATEGORY: Classification TARIFF NO.: 4202.91.0030 Gail T. Cumins Sharretts, Paley, Carter, and Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of women’s leather tote bags Dear Ms. Cumins: In your letter dated May 25, 2006, you requested a tariff classification ruling on behalf of your client, Michael Kors. You submitted three samples of women’s tote bags that you state are made of cow leather. All are designed to contain personal effects on a daily basis. No country of origin is stated, but the samples are marked “Made in China.” Style 30U61CGL1L is a black double-handle satchel (your term) that measures approximately 15” across, 5” wide and 7” deep. The bag has a textile-lined interior compartment with one zippered and two open pockets, as well as an attached interior leather key chain. It is closed by means of a top zipper, and has two outside center seam pockets and handles that can be adjusted with belt-type buckles. Style 30S61SDH3L is a light brown single-handle oversized hobo bag (your term), measuring approximately 14” across, 7” wide, and 10” deep. The bag has a textile-lined interior compartment with one zippered and four open pockets of various sizes, as well as an attached interior leather key chain. It is secured by means of a top zippered closure. It has a non-adjustable leather carry strap that allows the bag to be carried on the shoulder, under the arm. Style 30F61HNL2L is a fern green single-handle satchel (your term), measuring approximately 15” across, 5” wide at the bottom tapering to 2” at the top, and 10” deep. The bag has a textile-lined interior compartment with one zippered and four open pockets of various sizes, as well as an attached interior leather key chain. It is secured by means of a top zippered closure and has harness-type leather strap decorative features on the exterior sides. It has a non-adjustable leather carry strap that allows the bag to be carried on the shoulder under the arm. The applicable subheading for the leather bags will be 4202.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for travel, sport, and similar bags, with outer surface of leather, other. The rate of duty will be 4.5% 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/. The samples will be returned as requested. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division