HQ 084764: Classification of garment bags

us-cbp-cross-rulings-hq-084764HQ 084764: Classification of garment bagsGuidance

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 084764

                            September 14, 1989

 CLA-2 CO:R:C:G  084764  HP

 CATEGORY:  Classification

 TARIFF NO.:  3924.90.5000

 Mr. Richard M. Wortman
 Grunfeld, Desiderio, Lebowitz & Silverman
 12 East 49TH Street
 New York, NY 10017

 RE:  Classification of garment bags

 Dear Mr. Wortman:

      This is in reply to your letter of May 25, 1989, requesting recon-
 sideration of HRL 083612 SR of May 15, 1989.  Your reference 89-2002-
 5(3)I, Econoco Corporation.  You request that we clarify the ruling to
 include a limited exception to heading 4202, Harmonized Tariff Schedule
 of the United States Annotated (HTSUSA), for bridal bags.

 FACTS:

      The merchandise at issue under reconsideration consists of a vinyl
 bridal gown bag, style BB72, constructed of four gauge clear vinyl.  It
 measures 24 inches by 72 inches.  It has a 62 inch front zipper, and a
 reinforced top opening to allow for the protrusion of a clothes hanger.
 It also has a gusset due to the fullness of the type of garment.  The
 entered value is approximately US$1.23 per piece.

 ISSUE:

      Whether the bridal gown bag is used solely for storage?

 LAW AND ANALYSIS:

      Heading 3923, HTSUSA, provides for, inter alia, articles for the
 conveyance or packing of goods, of plastics.  The Explanatory Notes to
 the HTSUSA constitute the official interpretation of the tariff at the
 international level.  The Explanatory Note to this heading states that
 "all articles of plastics commonly used for the packing and conveyance
 of all kinds of products [are covered herein]."











                                    2

      We have previously held that plastic containers used solely for
 storage would not be within the purview of heading 3923, HTSUSA.  HRL
 083797c of May 1, 1989, at 2.  It is our opinion that the bridal gown
 at issue falls within the exclusion to heading 3923, even if used once
 to protect the garment during its journey from the retailer to the home
 of the end user.  Accord HRL 078780 of March 5, 1987, at 3 (TSUS clas-
 sification) (finding bridal gown covers, even though constructed of
 four gauge vinyl, household articles under item 772.15, "inasmuch as
 they are designed and used for home storage").

      It has been brought to our attention that all garment bags failing
 to meet the requisite 4 mil standard for heading 4202 should be
 classified under heading 3924, as "other household articles," of
 plastics.  Supporting this contention is the belief that if an article
 is of too flimsy a construction to make it unsuitable for travel or
 repeated conveyance, it seems contradictory to then classify that
 article as one used for packing or conveyance.

      We disagree.  The General Rules of Interpretation (GRI's) to the
 HTSUSA govern the classification of goods in the tariff schedule.  GRI
 1 states, in pertinent part:

           ... classification shall be determined according to the terms
           of the headings and any relative section or chapter notes
           ....

 Goods which cannot be classified in accordance with GRI 1 are to be
 classified in accordance with subsequent GRI's, taken in order.

      Heading 3923, HTSUSA, is a use provision.  Consequently, the
 heading under which the subject merchandise will be classified will be
 controlled by the use in the United States at, or immediately prior to,
 the date of importation of goods of the class or kind to which the
 subject merchandise belongs.  The controlling use is the principal
 use -- the use which exceeds any other single use.  Additional U.S.
 Rule of Interpretation 1(a), HTSUSA.  The actual use of certain ship-
 ments of merchandise will not dictate a classification controlled by
 principal use.

      Although too lightweight to be considered luggage under heading
 4202, garment bags under 4 mil, unless solely used for storage pur-
 poses, are still used to convey or pack goods.  They would not be
 household articles similar to table covers and dust-covers.  Therefore,
 they would be classified under heading 3923, HTSUSA.  We hereby affirm
 HRL 083612 of May 15, 1989, in this respect.

 HOLDING:

      As a result of the foregoing, the bridal gown bags are classified
 under subheading 3924.90.5000, HTSUSA, as tableware, kitchenware, other
 household articles and toilet articles, of plastics, other, other.  The
 applicable rate of duty is 3.4 percent ad valorem.











                                    3

      Pursuant to section 177.9, Customs Regulations (19 C.F.R. 177.9),
 the ruling letter of May 15, 1989 is modified in conformity with the
 foregoing.


                                                   Sincerely,


                                                   John Durant, Director
                                                   Commercial Rulings
 Division

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