HQ 084260: Tariff Classification of garment bags produced in Taiwan

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 084260

                                    July 20, 1989

          CLA-2  CO:R:C:G  084260

          CATEGORY: Classification

          TARIFF NO.:3923.90.0000

          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















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