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HQ 083612


May 15, 1989

CLA-2:CO:R:C:G 083612 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500, 3923.90.00

Mr. Richard M. Wortman
Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street
New York, New York 10017

RE: Classification of garment bags

Dear Mr. Wortman:

This is in reference to your letter dated January 24, 1989, requesting the tariff classification of garment bags under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue consists of 5 styles of garment bags, importer numbers 40BB, 54T, 45V, BB72 and 46N. The importer describes these samples as follows:

Style 40BB is a vinyl suit cover constructed of 3 gauge vinyl with a taffeta finish. It measures 24" x 40", and has a 34" zipper running down the center of the cover. There is a transparent circular window to view the contents and a reinforced opening at the top through which a clothes hanger is placed. After importation the name of a retailer or manufacturer may be printed below the window. The suit cover has no gusset and is valued at approximately $.48 per piece.

Style 54T is a vinyl coat cover that is identical to style 40BB except for size. It measures 24" x 54" and has a 52" zipper. The entered value is approximately $.64.

Style BB72 is a vinyl bridal gown bag that is constructed of 4 gauge clear vinyl. It measures 24" x 72". It has a 62" zipper and a reinforced opening at the top to allow for the protrusion of a clothes hanger. It also has a gusset due to the fullness of the type of garment. The entered value is approximately $1.23 per piece.

Style 46N consists of a vinyl suit cover that is constructed in 3 gauge vinyl with a taffeta finish. It is designed to hold one suit to be sold in a "big and tall type shop or department." It has a 41" zipper. In all other respects it is identical to style 40BB described above. The entered value for this item will be approximately $.56 per piece.

ISSUE:

What is the classification of garment bags under the HTSUSA?

LAW AND ANALYSIS:

Headquarters Ruling Letter (HRL) 078780, dated March 5, 1987, provided an advisory opinion under the HTSUSA, stating:

[G]arment bags constructed of 4 mil or thicker vinyl appear to be 4202.92.45.00 as travel bags with outer surface of plastic sheeting: other. The HS provision applicable to garment bags constructed of less than 4 mil thick vinyl and the bridal gown bags even though constructed of 4 gauge vinyl appears to be 3924.90.50.00 as other household articles of plastics: other: other.

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 (ASTM designation D1593- 81). (See HRL 080214 dated September 16, 1987, and HRL 078780 dated March 5, 1987.)

The importer claims that the bags cannot be luggage because they are not substantial packaging, they are similar to packaging in a cardboard box, also because of how they are advertised and how they are bought and sold. In literature previously distributed by Econoco Corporation, the bags are advertised as being durable storage and protection bags for home and travel. Bags that measure 4 mil or thicker are not considered as being of flimsy construction and are in fact considered as being "premium packaging" or packaging which is intended to be used on a continuing basis by the ultimate purchaser. The purpose of the imprinting of a store name on this type of bag is so that the name will continue to be in the "public eye" as they are used in travel. These bags are not analogous to a cardboard box and they are not considered disposable.

If any of the garment bags at issue measure under 4 mil they should be classified under heading 3923, HTSUSA, as articles for the conveyance or packing of goods, of plastics. These bags would be flimsy and would not be designed for repetitive use.

The importer claims that the garment bags at issue are intended to be used for the packing and conveyance of articles of clothing purchased by the consumer and are most frequently used for this purpose. The Explanatory Notes, which provide the official interpretation of the tariff at the international level, state for heading 3923, HTSUSA, that this heading covers all articles of plastics commonly used for the packing or conveyance of all kinds of products.

HOLDING:

The garment bags at issue that measure 4 mil or thicker are 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. These items have a rate of duty of 20 percent ad valorem.

The garment bags at issue that measure less than 4 mil are classifiable under subheading 3923.90.00, HTSUSA, which provides for articles for the conveyance or packing of goods of plastics, other. The rate of duty is 3 percent ad valorem. HRL 078780 dated March 5, 1987, is hereby modified.

Sincerely,

John Durant, Director

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