The tariff classification of a leather wallet and a leather tote bag from China

N037128 September 11, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.31.6000, 4202.91.0030 Heather Giraldi Liz Claiborne, Inc. One Claiborne Avenue HQ2 7th Floor North Bergen, N.J. 07047 RE: The tariff classification of a leather wallet and a leather tote bag from China Dear Ms. Giraldi: In your letter dated August 26, 2008 you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The style referred to as “Jackie Flats” is a wallet constructed of 100% genuine cowhide leather. The interior is textile-lined with six credit card slots and slots for paper currency. Also on the sidewall is a clear window pocket for identification. The wallet secures with a metal zipper closure. The front exterior has an open pocket along the width and a leather flap. The rear exterior has a zippered pocket for coins. It measures approximately 8” (W) x 4” (H) x 2.5” (D). The style referred to as “Elsie” is a tote bag constructed of 100% genuine cowhide leather. The bag is designed to provide storage, protection, portability, and organization to clothing and other personal effects during travel. The bag has a textile-lined main compartment with a zippered pocket and two open pockets on the sidewalls. The bag has an open top with a magnetic closure and double carrying handles. It measures approximately 16” (W) x 11.25” (H). The applicable subheading for the wallet will be 4202.31.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of leather, of composition leather or of patent leather, other. The rate of duty will be 8 percent ad valorem The applicable subheading for the tote will be 4202.91.0030, HTSUS, which provides for travel, sport, and similar bags, with outer surface of patent 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, Robert B. Swierupski Director National Commodity Specialist Division