Tariff classification of garment bags produced in Taiwan

HQ 084248 August 9, 1989 CLA-2 CO:R:C:G 084248 DFC CATEGORY: Classification TARIFF NO.: 3923.90.0000 Ms. Gayle Anderson Import Director Schreiber Company P.O. Box 333 Lititz, Pennsylvania 17543-0333 RE: Tariff classification of garment bags produced in Taiwan Dear Ms. Anderson Your letter dated April 10, 1989, addressed to our New York office concerning the tariff classification of polyvinyl chloride garment bags, has been referred to this office for a direct reply to you. Samples have been submitted for examination. FACTS: The sample designated as style 8160 is a gown bag measuring 24" x 60". The sample designated as style 8548 is a dress/coat bag measuring 24" x 38" x4". The sample designated as style 8538 is a suit/skirt bag measuring 24" x 38" x 4". All the samples are made of a polyvinyl chloride plastic sheeting material with full length nylon coil zipper closures. Each is designed to be carried by the person by means of a separate (not included) clothes hanger which will protrude from the top. ISSUE: Are the bags considered "travel, sports and similar bags" for tariff purposes? LAW AND ANALYSIS: It has been suggested that these bags are properly classifiable under subheading 4202.92.4500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as travel, sports and similar bags with outer surface of plastic sheeting, other. -2- It should be noted that the suggested classification is limited by Additional U.S. Note 1. to Chapter 42 to goods "designed for carrying clothing and other personal effects during travel." It has been consistently our position to view substantiality of construction as essential to a finding that an article is designed for travel. This office has issued several rulings holding that garment bags constructed of 4 mil or thicker vinyl are substantially constructed so as to warrant classification as luggage. In determining the thickness of garment bags when the actual gauge of the bags is in dispute, 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). A Customs laboratory report states that the sample bags have an ASTM thickness of less than 4 mil. Consequently, they are not classifiable under subheading 4202.92.4500, HTSUSA, as travel, sports and similar bags. HOLDING: The sample garment bags are classifiable under subheading 3923.90.0000, HTSUSA, as articles for the conveyance or packing of goods of plastics, other, with duty at the rate of 3 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division 6cc AD NY Seaport 1cc Kevin Gorman NY Seaport 1cc John Durant 1cc Legal Reference 1cc Joan Mazzola NY Seaport