The tariff classification of a tote bag from China

N003732 December 19, 2006 CLA-2-42:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.91.0030 Crystal Mehnert The Donna Karan Company LLC 580 Gotham Parkway Carlstadt, NJ 07072 RE: The tariff classification of a tote bag from China Dear Ms. Mehnert: In your letter dated November 17, 2006, you requested a tariff classification ruling. The submitted sample is a tote bag that is identified as style R1715904. You state in your letter that it is constructed of 100% cow leather. It measures approximately 19”(W) x 13”(H) x 7”(D). The bag features a middle zippered pocket that divides the bag into two compartments, several additional interior pockets, a top opening secured with a magnetic closure, and two carrying handles. It is designed to contain personal effects, clothing, and accessories during travel. The applicable subheading for the bag will be 4202.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sport, and similar bags, with outer surface of leather. 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/. 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