eBags: Quilted Rolling UnderSeat Tote $50
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This Delsey Quilted Rolling UnderSeat Tote drops from $140 to $49.99 at eBags. With free shipping, this matches the lowest price we could find. It comes in purple (pictured), brown or black and fits in most airline overhead compartments and under the seat. The tote has a quilted exterior, side and interior pockets, plus a foam padded compartment to protect your iPad, etc. There is no sales tax (except CO, IN & KY).