U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
3923.90.0000
$141.5M monthly imports
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
35 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-08 · Updates monthly
The tariff classification of vinyl garment bags from China.
NY 858596 December 27, 1990 CLA-2-39:S:N:N3G:221 858596 CATEGORY: Classification TARIFF NO.: 3923.90.0000; 4202.92.4500 Ms. Ann M. Williams A.N. Deringer, Inc. 30 West Service Road Champlain, NY 12919-9703 RE: The tariff classification of vinyl garment bags from China. Dear Ms. Williams: In your letter dated December 3, 1990, on behalf of Reika Plastics Inc., Canada, you requested a tariff classification ruling. The garment bag has a zipper running down the center and a transparent oval window to view the contents. There is an opening at the top through which a hanger can be placed. The name of a retailer is printed below the window. Based on an informal measurement, the sample submitted with your request measures under 4 mil in thickness. At the time of entry, the invoice should show the gauge as measured by the American Society for Testing & Materials (ASTM) designation D1593-81. The applicable subheading for the vinyl garment bag, when measuring under 4 mil in thickness in accordance with the ASTM test specified above, will be 3923.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, other. The rate of duty will be 3 percent ad valorem. The applicable subheading for the vinyl garment bag, when measuring 4 mil or greater in thickness in accordance with the ASTM test, will be 4202.92.4500, HTS, which provides for trunks, suitcases, traveling bags, and similar containers, other, with outer surface of plastic sheeting materials. The rate of duty will be 20 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport