The tariff classification of garment bags from China

N237340 February 1, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.90.0080, 4202.92.3031 Mr. Sung Jin Chun K & G Customs Service 19515 South Vermont Avenue, Suite 101 Torrance, CA 90502 RE: The tariff classification of garment bags from China Dear Mr. Chun: In your letter dated January 8, 2013, you requested a tariff classification ruling on behalf of your client, JJED Corporation. Two samples were provided and will be returned to you. Sample 1 is a garment bag constructed of polyvinyl chloride (PVC) plastic sheeting. The bag has a full-length zipper at the center and an opening at the top through which a hanger can be placed. The thickness as measured by this office is 3 mils. The sheeting is not of a thickness or construction that is suitable for prolonged or repetitive use. This garment bag is of the type generally provided free of charge with the purchase of a garment and used for transporting the garment from the retail store to the home. It measures approximately 52” (L) x 23” (W) with a tapered gusset that measures up to 6.5” (D). Sample 2 is a garment bag constructed with an outer surface of nonwoven polypropylene (PP) textile fabric. The bag has a full-length zipper at the center and an opening at the top through which a hanger can be placed. It is designed to provide storage, protection, organization and portability to garments. The bag is of durable construction and capable of repetitive use. It measures approximately 60” (L) x 23” (W) with a tapered gusset that measures up to 6.5” (D). The applicable subheading for the polyvinyl chloride garment bag will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), 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. The applicable subheading for the nonwoven polypropylene garment bag will be 4202.92.3031, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The rate of duty will be 17.6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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, Thomas J. Russo Director National Commodity Specialist Division