The tariff classification of a garment bag from China.

NY L80156 January 21, 2005 CLA-2-39:RR:NC:SP:221 L80156 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Mr. Nicholas D’Andrea Delmar Group 147-55 175th Street Jamaica, NY 11434 RE: The tariff classification of a garment bag from China. Dear Mr. D’Andrea: In your letter dated October 1, 2004, on behalf of your client Network For Packaging, New Jersey, you requested a tariff classification ruling. The sample submitted with your request is a zippered garment bag constructed of polyvinyl chloride (PVC) plastic sheeting that has been embossed to simulate a nylon taffeta finish. The bag measures 53 inches long by 23 inches wide with no gusset. It has a front zipper closure that extends approximately 39 inches from the top. There is an opening at the top of the bag for the garment hanger. There is also a metal grommet at the bottom for inserting the hanger so that the garment bag can be folded in half and carried. The bag has a clear identification window with the name “Burberry” printed just below the window. The seams are covered with PVC binding and sewn. You indicate that the bag will be used to transport and protect clothing from the store to the home. The bag is provided by retailers to customers and will not be offered for retail sale on its own merits. The sample bag was forwarded to the Chicago Customs Laboratory for measurement. The Laboratory, using the formula in ASTM D 1593 for measurement of embossed non-rigid vinyl chloride film, found the average thickness of five pieces of material to be 3.07 mils. Garment bags that are constructed of vinyl sheeting 4 mils or greater in thickness are designed for prolonged and repetitive use and are classifiable as travel bags in heading 4202 of the Harmonized Tariff Schedule of the United States (HTS). Garment bags that are constructed of vinyl sheeting less than 4 mils in thickness are of flimsy construction and not designed for repetitive use. The applicable subheading for the sample garment bag 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, other. The rate of duty will be 3 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division