CBP Ruling N250709 — The tariff classification of a tote bag from China

Tariff classification

Headings: 4202

Product description

You have submitted two samples, which we are returning to you. You have withdrawn your request for a binding ruling for style 4D236. As such, this ruling is only applicable to the sample described below. Style R379 is a tote bag constructed with an outer surface of leather. It is designed to provide storage, protection, organization, and portability to large personal effects, such as books or clothing, during travel. The bag has a textile-lined interior compartment with one zippered pocket, two open pockets, and one pocket with a snap closure on the interior walls. It features a top zipper closure and two carrying handles that can also be used as shoulder straps. The front and back exterior panels both have small open pockets. The bag measures approximately 15” (W) x 11.5” (H) x 4” (D).

CBP rationale

The applicable subheading for style R379 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.

Full text

N250709 March 27, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.91.0030 Amanda K. Broitman Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor New York, NY 10022 RE: The tariff classification of a tote bag from China Dear Ms. Broitman: In your letter dated February 24, 2014, you requested a tariff classification ruling on behalf of your client, Dooney & Bourke, Inc. You have submitted two samples, which we are returning to you. You have withdrawn your request for a binding ruling for style 4D236. As such, this ruling is only applicable to the sample described below. Style R379 is a tote bag constructed with an outer surface of leather. It is designed to provide storage, protection, organization, and portability to large personal effects, such as books or clothing, during travel. The bag has a textile-lined interior compartment with one zippered pocket, two open pockets, and one pocket with a snap closure on the interior walls. It features a top zipper closure and two carrying handles that can also be used as shoulder straps. The front and back exterior panels both have small open pockets. The bag measures approximately 15” (W) x 11.5” (H) x 4” (D). The applicable subheading for style R379 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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