&&This product is a 100% beige cotton canvas bag designed to carry books and stationery for work, school or university. It has a zipper along the length of the back at the top, a flap which folds over the front with two Velcro tabs for closure and a black shoulder strap. There is a zipper in the front and a pouch to carry a phone and other articles such as markers or pens.

&&You have requested consideration of tariff classification 4202.19.00.00 and because the goods originate in Nepal, the benefit of the Least Developed Country Tariff (LDCT) rate of customs duty.&&&&This product meets the terms of the first part of heading 42.02 which provides for trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers which may be of any material. Guidance is provided by the Explanatory Notes to the heading, specifically paragraph 1 which states in part:&&&&"These containers may be rigid or with a rigid foundation, or soft and without foundation. Subject to Notes 2 and 3 to this Chapter, the articles covered by the first part of the heading may be of any material".&&&&With respect to the duty rate of these messenger bags, goods that originate in a country set out in the List of Countries (found in the Customs Tariff) as a beneficiary of the Least Developed Country Tariff (LDCT) are entitled to the LDCT rates of customs duty. Nepal is listed as a beneficiary country of the LDCT, therefore, the subject goods may qualify for the benefits of the LDCT, provided all requirements of the General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations are met. Please see Memorandum D11-4-4 for further information: www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-4-eng.html.&&&&If you require a ruling on the applicability of LDCT, please submit a request for a National Customs Ruling (NCR). Information and instructions concerning requests for an origin NCR for non-free trade agreement preferential tariff treatment are outlined in Appendix A of Memorandum D11-11-1 National Customs Rulings.&&