The tariff classification of a plastic garment bag from China.

NY F88671 February 20, 2001 CLA-2-39:RR:NC:SP:222 F88671 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Ms. Shirley Harvey Browning One Browning Place Arnold, MO 63010-9406 RE: The tariff classification of a plastic garment bag from China. Dear Ms. Harvey: In your letter dated June 15, 2000, you requested a tariff classification ruling. The submitted sample is a black plastic garment bag. Your letter of inquiry states that it is used to cover jackets that are imported on hangers. The garment bag is embossed on the exterior to simulate a microfiber fabric. The bag measures 40” long and is designed to be carried or hung by a clothes hanger. All edges are self-material and stitched. The bag is printed with the logo “Browning”. The bag is of a kind normally sold with a garment and is not designed for prolonged use. The sample was sent to Customs laboratory for analysis to verify thickness. The report was received from the laboratory and the analysis reveals that the garment bag was composed of ethylene-vinyl acetate copolymer plastic and has a thickness of 3.94 mils per ASTM D-1593-81. The sample was destroyed during the analysis. The applicable subheading for the plastic garment bag, if imported separately, will be 3923.90.0080, 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. When imported with the garment, the bag is considered to be ordinary packing and is not separately classified. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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. If you have any questions regarding the ruling, contact National Import Specialists Joan Mazzola at 212-637-7034 or Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division