The tariff classification of a garment bag with outersurface of PVC from China

PD A87040 September 23, 1996 CLA-2-42 SE:C:D G02 A87040 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ginny Yanakopulos Wilsons The Leather Experts 400 Highway 169 South, Suite 500 Minneapolis, Minnesota 55426-1132 RE: The tariff classification of a garment bag with outer surface of PVC from China Dear Ms. Yanakopulos: In your letter dated August 23, 1996 you requested a tariff classification ruling. The item Wilsons The Leather Experts intends to import is a garment bag (style #S/7307) with an outer surface which is predominantly of embossed PVC with a textile fabric backing. The PVC outer surface material has been embossed to look like a woven fabric. The garment bag has a leather adjustable removable shoulder strap, carry handle, and trim, an inner surface (the surface which is not visible when the bag is in the folded carrying position) of woven nylon fabric having three zippered pockets and a 2-way zippered entry to the interior of the bag, a large pocket on the outer surface having a flap closure with two adjustable leather straps secured by metal slide snaps, two zippered interior triangular mesh pockets affixed to the bag's interior by hook and loop fasteners, and a detachable hook for hanging. The applicable subheading for the garment bag with outer surface of PVC will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic. The rate of duty will be 20 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). The bag is being returned herewith in accordance with your request. A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Artis M. Morgan, Jr. Port Director Seattle