CLA-2 CO:R:C:G 084260
Ms. Pamela J. Pinter
President
Big Apple Customs Brokers Inc.
157-18 Rockaway Blvd
Jamaica, New York 11434
RE: Tariff Classification of garment bags produced in Taiwan
Dear Ms. Pinter:
Your letter dated March 22, 1989, addressed to our New York
office concerning the tariff classification of two garment bags,
has been forwarded to this office for a direct reply to you.
Samples were submitted for examination.
FACTS:
The garment bags are made of a polyvinyl chloride plastic
sheeting material having a nylon taffeta finish or an alligator
grain finish, with full length nylon coil zipper closures. The
beige colored bag measures 24" x 40" while the black colored bag
measures 24" x 54". The bags are designed to be carried by means
of a separate (not included) clothes hanger which will protrude
from the top.
ISSUE:
Are the bags considered "travel, sports and similar bags"
for tariff purposes?
-2-
LAW AND ANALYSIS:
It has been suggested that these bags are properly
classifiable under subheading 4202.92.4500, Harmonized Tariff
Schedule of the United States (HTSUSA), as travel, sports and
similar bags with outer surface of plastic sheeting, other.
It should be noted that the suggested classification is
limited by Additional U.S. Note 1. to Chapter 42 to goods
"designed for carrying clothing and other personal effects during
travel." It has been consistently our position to view
substantiality of construction as essential to a finding that an
article is designed for travel.
This office has issued several rulings holding that garment
bags constructed of 4 mil or thicker vinyl are substantially
constructed so as to warrant classification as luggage. In
determining the thickness of garment bags when the actual gauge
of the bags is in dispute 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 &
Materials (ASTM designation D1593-81).
A Customs laboratory report states that the beige garment
bag having a nylon taffeta finish has an ASTM thickness of 2.50
mil while the black garment bag having an alligator grain finish
has an ASTM thickness of 3.78 mil
Inasmuch as the bags measure under 4 mil they are not so
substantially constructed as to be classified under subheading
4202.92.4500, HTSUSA, as travel, sports and similar bags.
HOLDING:
The sample garment bags are classifiable under subheading
3923.90.0000, HTSUSA, as articles for the conveyance or packing
of goods of plastics, other, with duty at the rate of 3 percent
ad valorem.
Sincerely,
John Durant, Cirector
Commercial Rulings Division
6cc AD NY Seaport
1cc Kevin Gorman Ny Seaport
1cc Joan Mazzola NY Seaport
1cc John Durant
1cc Legal Reference