Samsonite via eBay offers its Samsonite Tectonic 17" Perfect Fit Laptop Backpack in Black/Red for $54.99. That drops to $46.74 in-cart. With free shipping, that's the lowest price we could find by $6, although we saw it for $7 less last September. It fits laptops up to 17.3" and features a front pocket with organizer, oversized top pocket, and adjustable shoulder straps.
Here's how to minimize and delay the chunk that Uncle Sam claims.