The tariff classification of a garment bag from Taiwan

N237927 February 25, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Carla Graca All-Ways Forwarding International, Inc. 701 Newark Avenue Elizabeth, NJ 07208 RE: The tariff classification of a garment bag from Taiwan Dear Ms. Graca: In your letter dated January 23, 2013, you requested a tariff classification ruling on behalf of your client, Basic, Ltd. of Brooklyn, New York. Your sample is being returned to you. The submitted sample is a garment bag constructed of man-made textile material. The bag is designed to provide storage, protection, portability and organization to garments during travel. It comes in several sizes to accommodate different types of garments. The top of the bag, in its imported form, has an opening at the top that allows hangers to be used. The bag is of a durable construction and capable for repetitive use. You state in your letter that after importation a locking system that clamps the garments tightly into place will be added to the bag. While this system may keep the clothes from creasing or folding, it is not essential to its use. The submitted sample, without the locking system, is still completely capable of functioning as a garment bag. In your request, you suggested classification of your article under subheading 6207.90.9889, Harmonized Tariff Schedule of the United States (HTSUS). This subheading does not exist in the HTSUS. We believe you intended to suggest subheading 6307.90.9889, HTSUS, which provides for other made up textile articles, other. Section XI, wherein goods of Heading 6307 are classified, is limited by Legal Note 1(l) which excludes goods of Heading 4202, HTSUS. The garment bag is akin to the bags and containers of Heading 4202, HTSUS, and will be classified therein. The applicable subheading for the 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 Vikki Lazaro at (646) 733-3041. Sincerely, Thomas J. Russo Director National Commodity Specialist Division