The tariff classification of plastic garment bags from China.

NY G84373 March 20, 2001 CLA-2-39:RR:NC:SP:222 G84373 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Frank Prackler Harold I. Pepper Company, Inc. 181 South Franklin Avenue, Suite 218 Valley Stream, NY 11581 RE: The tariff classification of plastic garment bags from China. Dear Mr. Prackler: In your letter dated November 15, 2000, on behalf of your client EZ DO Company, you requested a tariff classification ruling. You have submitted two samples of plastic garment bags identified as VT-1, suit bag and VT-2, dress bag. These garment bags are of a type sold empty at retail. They are used in the home to protect and conceal garments. The suit bag measures 38 inches by 24 inches by 4 inches and the dress bag measures 48 inches by 24 inches by 4 inches. The samples were sent to customs laboratory for analysis to determine the thickness of the garment bags. The analysis report was received on March 1, 2001. The customs laboratory report indicated that the garment bags measured less than 4 mils as determined by the ASTM D 1593. The applicable subheading for both styles of the garment bags will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles… of plastics: other, other. The rate of duty will be 3.4 percent ad valorem. 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 Specialist Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division