CLA-2 CO:R:C:G 081971 NLP
Miss Irene Gross
S. Walter Packaging Corp.
11620 Caroline Road
Philadelphia, Pa. 19154-2187
Re: Vinyl garment bags and polyethylene bags
Dear Ms. Gross:
This ruling is in response to your letter dated December 17,
1987, requesting the classification of garment bags and
polyethylene bags under the Harmonized Tariff Schedule of the
United States (HTSUS). Samples were provided for our
examination.
FACTS:
The garment bags in question are vinyl and are closed by
means of a nylon coil zipper. The garment bags measure 3 mil
thick by micrometer and are 40 inches wide and 54 inches long.
The polyethylene bags include double handle shopping bags
and sacks without handles. The sizes and shapes of the bags
vary. In addition, some of the bags have the name of retailers
imprinted on them.
ISSUES:
1. What is the classification of the vinyl garment bags under
the HTSUS?
2. What is the classification of the polyethylene bags under the
HTSUS?
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LAW AND ANALYSIS:
Issue 1- Classification of the Vinyl Garment Bags
Classification of goods under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification shall be determined according
to the terms of the headings and any relative section or chapter
notes, and, provided such heading or notes do not otherwise
require, according to the remaining GRI's taken in order.
The first step in classifying the garment bags at issue is
to determine whether they are to be classified in Chapter 42,
the chapter dealing with luggage, or in Chapter 39, which deals
with plastic goods. The garment bags could be classified in two
possible subheadings within the two above chapters:
(a) Subheading 4202.92.4500, HTSUS, which provides for
trunks, suitcases,... other: travel, sports and similar
bags, with outer surface of plastic sheeting: other;
or
(b) Subheading 3923.90.0000, HTSUS, which provides for
articles for the conveyance or packing of goods, of
plastic, other;
Additional U.S. Note 1 to Chapter 42, HTSUS, provides in
pertinent part that "for the purposes of heading 4202, the
expression 'travel, sports, and similar bags' means goods... of a
kind designed for carrying clothing and other personal effects
during travel...." It has consistently been Customs position to
view the substantiality of construction as essential to a finding
that an article is designed for travel, and thus could be
designated as luggage within Chapter 42.
Garment bags that are constructed of 4 mil or thicker vinyl
are substantially constructed so as to warrant classification as
luggage within Heading 4202, HTSUS. In determining the thickness
of the garment bags, the Customs Service uses the formula for
determining the gauge of embossed non-rigid vinyl chloride film
as recommended by the American Society for Testing and Materials
(ASTM designation D1593-81).
The instant garment bags have an ASTM thickness of less
than 4 mil. Consequently, they are classifiable in subheading
3923.90.0000, and are not classifiable as travel, sports or
similar bags in subheading 4202.92.4500.
-3-
Issue 2- Classification of Polyethylene Bags
The polyethylene shopping bags would, prima facie, be
classifiable in Heading 4202, HTSUS, which does provide for
"shopping bags" in its legal text. However, pursuant to legal
note 2(a) to Chapter 42, Heading 4202, HTSUS, does not cover:
Bags made of sheeting of plastics, whether or not
printed, with handles, not designed for prolonged use.
Shopping bags manufactured of polyethylene plastic sheeting are
not designed for prolonged use. Moreover, in the Explanatory
Notes for Heading 4202, HTSUS, which are the official
interpretation of the tariff at the international level, it
states:
The heading [4202] does not cover:
(a) Shopping bags as described in Note 2(a) to this
Chapter (heading 39.23).
This demonstrates that legal note 2(a) to chapter 42 is intended
to limit what is considered to be a "shopping bag" classifiable
within Heading 4202, HTSUS, and that the instant shopping bags
are not covered by Heading 4202.
The shopping bags could be classified in either Heading
3923, HTSUS, which provides for articles for the conveyance or
packing of goods, of plastic, or Heading 3926, HTSUS, which
provides for other articles of plastic. The Explanatory Notes to
Heading 3923, HTSUS, state:
This heading covers all articles of plastics commonly
used for the packing or conveyance of all kinds of
products.
In addition, legal note 2(a) to Chapter 42, covering Heading
4202, HTSUS, directs the reader to Heading 3923, HTSUS, when the
article in question is a bag made of sheeting of plastics,
whether or not printed, with handles, not designed for prolonged
use.
The instant bags are made of plastic sheeting and are not
designed for prolonged use. They will be used to pack all types
of products and to convey these products from the store to the
consumer's home. Therefore, the bags at issue here, represented
by samples, would be classifiable in Heading 3923.
-4-
HOLDING:
The vinyl garment bags are classifiable under subheading
3923.90.0000, HTSUS, which provides for articles for the
conveyance and packing of goods of plastic, other, dutiable at
the rate of 3 percent ad valorem.
The polyethylene bags are classifiable under subheading
3923.21.0050, HTSUS, which provides for articles for the
conveyance and packing of goods, sacks and bags, of polymers of
ethylene and are dutiable at 3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division