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NY M87791

November 24, 2006

CLA-2-42:RR:NC:N3:341 M87791


TARIFF NO.: 4202.91.0030

Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of tote bags from China

Dear Mr. Hoffacker:

In your letter dated October 23, 2006, you requested a tariff classification ruling.

The two submitted samples are tote bags designed to contain clothing, accessories and other personal effects during travel. You state in your letter that the bags are constructed from cow leather.

Style BM0310 features a shoulder strap, a main storage compartment with a zippered closure, one interior zippered pocket, and one exterior zippered pocket. It measures approximately 13” (W) x 16” (H) x 6” (D).

Style BM0705 features an adjustable shoulder strap, a top carrying handle, a main storage compartment with a zippered closure, two interior pockets, two exterior pockets. It measures approximately 14 (W) x 16” (H) x 5” (D).

In your ruling request, you suggested classification of the leather tote bags as 4202.91.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other bags constructed with an outer surface of leather. However, because the bags are designed to contain clothing, accessories and other personal effects during travel they are more appropriately classified as tote types of travel bags.

The applicable subheading for the leather bags will be 4202.91.0030, 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/.

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.


Robert B. Swierupski

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