HQ 082463: Garment bags from Taiwan or South Korea.

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 082463

                         September 25, 1989


CLA-2:CO:R:C:G  082463 SER

CATEGORY:  Classification

TARIFF NO.:  4202.92.4500,  3924.90.50

Mr. Edward J. Feder
A. Burghart Shipping Co., Inc.
Newark International Plaza
Route 1 & International Way
Newark, NJ  07114

RE: Garment bags from Taiwan or South Korea.

Dear Mr. Feder:

     This is in reference to your letter dated March 17, 1988,
requesting the tariff classification of garment bags.  As of
January 1, 1989, the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) became the controlling tariff schedule
in the U.S., and it is under this schedule that the merchandise
at issue will be classified.

FACTS:

     The merchandise at issue is as follows:

               (a) Item BW72 is a solid white plastic bridal gown
                   bag.  It measures approximately 72 inches in
                   length with a 36 inch wide base and a
                   thickness of 3 mil.  It possesses a zipper
                   closure running nearly full-length down its
                   midsection.  In addition, there is an upper
                   front clear open pocket for holding work
                   articles and a top opening for the insertion
                   of a hanger.

               (b) Item BB72 is a crystal clear (vinyl) plastic
                   bell-bottom bag.  It measures approximately 72
                   inches by 23 inches with an 8.25 inch gusset
                   at its widest point. The thickness of the
                   vinyl is 4 mil.  It possesses a textile coil
                   zipper closure running nearly full-length down
                   its midsection and a top opening for the
                   insertion of a hanger.



                               -2-


     These items' stated use will be as storage bags for
maintaining the cleanliness and freshness of women's dresses.
They will be manufactured in either Taiwan or South Korea.

ISSUE:

     What is the classification of garment bags under the HTSUSA?

LAW AND ANALYSIS:

     Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI), 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.

     There are three possible subheadings under which the
merchandise at issue could be classified:

     (a)  Subheading 4202.92.4500, HTSUSA, which provides for
          trunks, suitcases, traveling bags and similar
          containers, other, with outer surface of plastic
          sheeting;

     (b)  subheading 3923.90.0000, HTSUSA, which provides for
          articles for the conveyance or packing of goods, of
          plastic, other; or

     (c)  subheading 3924.90.50, HTSUSA, which provides for
          household articles of plastic: other.

     The first step in classifying the merchandise at issue is
whether the goods are to be placed under chapter 42, the chapter
dealing with "luggage", or in chapter 39, which deals with
plastic goods.  It has consistently been Customs position to view
substantiality of construction as essential to a finding that an
article is designed for travel, and thus could be designated as
luggage.

     Garment bags that are constructed of 4 mil or thicker vinyl
are substantially constructed so as to warrant classification as
"luggage".  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 & Materials (ATSM designation D1593-
81).

     Garment bags which are constructed of less than 4 mil
thickness, are classifiable under either 3924.90.50, HTSUSA, or
3923.90.00, HTSUSA.  Subheading 3923.90.00, HTSUSA, deals with
articles for the conveyance or packing of goods.  Customs has
consistently held that garment bags which are used to transport
                               -3-


clothes from the store to home, are articles used for conveying
goods.  Subheading 3924.90.50, HTSUSA, deals with articles which
are to be used as household articles.  Customs has consistently
held that a wedding garment bag's sole purpose is to be used for
storage, and thus, is properly classifiable under subheading
3924.90.50, HTSUSA.

HOLDING:

     The garment bag at issue that measures 4 mil (BB72) is
classifiable under subheading 4202.92.4500, HTSUSA, which
provides for trunks, suitcases, traveling bags and similar
containers, other, with outer surface of plastic sheeting
materials.  The rate of duty is 20 percent ad valorem.

     The garment bag at issue that measures less than 4 mil
(BW72), and which has the characteristics of a wedding garment
bag, is classifiable under subheading 3924.90.50, HTSUSA, which
provides for household articles of plastics, other.  The rate of
duty is 3 percent ad valorem.



                                  Sincerely,



                                  John Durant, Director
                                  Commercial Rulings Division