The tariff classification of tote bags from China

N194435 December 23, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.91.0030 Gail T. Cumins Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of tote bags from China Dear Ms. Cumins: In your letter dated November 21, 2011, you requested a tariff classification ruling on behalf of your client, Tory Burch. Your samples will be returned to you. Your samples, styles 828-Viva Ella Tote and 963-Viva Shopper Tote, are tote bags constructed of both leather and polyvinyl chloride (PVC) plastic sheeting. The leather comprises the bottom half of each panel of both bags, while the PVC comprises the top half of each panel of both bags. The handles are constructed of leather. There are also round leather panels on the front exteriors that form pockets. These round panels cover portions of the PVC material. The tote bags are designed to provide storage, protection, portability, and organization to groceries, sundry articles and other personal effects during travel. They each have an open top, two carrying handles, and unlined interior storage compartments. Style 828 measures approximately 12” (W) x 16” (H) x 8” (D) and style 963 measures approximately 12.5” (W) x 16” (H) x 7” (D). The essential character of the tote bags is imparted by the leather. The tote bags are imported with leather pouches that are attached to the bags by a metal clip that attaches to a leather strap that is permanently attached to the inside of the tote bags. The tote bags and pouches form composite goods. The essential character of the composite good is the tote bag. The applicable subheading for the tote bags will be 4202.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of 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