United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0082266 - HQ 0082524 > HQ 0082463

Previous Ruling Next Ruling



HQ 082463


September 25, 1989

CLA-2:CO:R:C:G 082463 SER

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500, 3924.90.50

Mr. Edward J. Feder
A. Burghart Shipping Co., Inc.
Newark International Plaza
Route 1 & International Way
Newark, NJ 07114

RE: Garment bags from Taiwan or South Korea.

Dear Mr. Feder:

This is in reference to your letter dated March 17, 1988, requesting the tariff classification of garment bags. As of January 1, 1989, the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) became the controlling tariff schedule in the U.S., and it is under this schedule that the merchandise at issue will be classified.

FACTS:

The merchandise at issue is as follows:

(a) Item BW72 is a solid white plastic bridal gown bag. It measures approximately 72 inches in length with a 36 inch wide base and a thickness of 3 mil. It possesses a zipper closure running nearly full-length down its midsection. In addition, there is an upper front clear open pocket for holding work articles and a top opening for the insertion of a hanger.

(b) Item BB72 is a crystal clear (vinyl) plastic bell-bottom bag. It measures approximately 72 inches by 23 inches with an 8.25 inch gusset at its widest point. The thickness of the vinyl is 4 mil. It possesses a textile coil zipper closure running nearly full-length down its midsection and a top opening for the insertion of a hanger.

These items' stated use will be as storage bags for maintaining the cleanliness and freshness of women's dresses. They will be manufactured in either Taiwan or South Korea.

ISSUE:

What is the classification of garment bags under the HTSUSA?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

There are three possible subheadings under which the merchandise at issue could be classified:

(a) Subheading 4202.92.4500, HTSUSA, which provides for trunks, suitcases, traveling bags and similar containers, other, with outer surface of plastic sheeting;

(b) subheading 3923.90.0000, HTSUSA, which provides for articles for the conveyance or packing of goods, of plastic, other; or

(c) subheading 3924.90.50, HTSUSA, which provides for household articles of plastic: other.

The first step in classifying the merchandise at issue is whether the goods are to be placed under chapter 42, the chapter dealing with "luggage", or in chapter 39, which deals with plastic goods. It has consistently been Customs position to view substantiality of construction as essential to a finding that an article is designed for travel, and thus could be designated as luggage.

Garment bags that are constructed of 4 mil or thicker vinyl are substantially constructed so as to warrant classification as "luggage". In determining the thickness of the garment bags the Customs Service uses the formula for determining the gauge of embossed non-rigid vinyl chloride film as recommended by the American Society for Testing & Materials (ATSM designation D1593- 81).

Garment bags which are constructed of less than 4 mil thickness, are classifiable under either 3924.90.50, HTSUSA, or 3923.90.00, HTSUSA. Subheading 3923.90.00, HTSUSA, deals with articles for the conveyance or packing of goods. Customs has consistently held that garment bags which are used to transport
clothes from the store to home, are articles used for conveying goods. Subheading 3924.90.50, HTSUSA, deals with articles which are to be used as household articles. Customs has consistently held that a wedding garment bag's sole purpose is to be used for storage, and thus, is properly classifiable under subheading 3924.90.50, HTSUSA.

HOLDING:

The garment bag at issue that measures 4 mil (BB72) is classifiable under subheading 4202.92.4500, HTSUSA, which provides for trunks, suitcases, traveling bags and similar containers, other, with outer surface of plastic sheeting materials. The rate of duty is 20 percent ad valorem.

The garment bag at issue that measures less than 4 mil (BW72), and which has the characteristics of a wedding garment bag, is classifiable under subheading 3924.90.50, HTSUSA, which provides for household articles of plastics, other. The rate of duty is 3 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: