The tariff classification of a garment bag from China

N260214 January 14, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a garment bag from China Dear Mr. Rizner: In your letter dated December 4, 2014, you requested a tariff classification ruling. You have submitted one sample, which we are retaining in this office. Style 2203 is a garment bag. The front of the bag is constructed with an outer surface of plastic sheeting. The back panel is constructed with an outer surface of both textile material and plastic sheeting. The essential character of the bag is imparted by the plastic sheeting as it is the material that covers the larger portion of the overall surface area, General Rule of Interpretation 3 (b) noted. The bag is designed to provide storage, protection, organization, and portability to garments during travel. It features one unlined interior compartment and a center zippered closure. It measures approximately 24” (W) x 39” (H). It is of a durable construction and suitable for repetitive use. The applicable subheading for the garment bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 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 vikki.lazaro@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division