HQ 083612: Classification of garment bags

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 083612

                                    May 15, 1989


          CLA-2:CO:R:C:G  083612  SR

          CATEGORY:  Classification

          TARIFF NO.:  4202.92.4500, 3923.90.00

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

          RE: Classification of garment bags

          Dear Mr. Wortman:

               This is in reference to your letter dated January 24, 1989,
          requesting the tariff classification of garment bags under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).

          FACTS:

               The merchandise at issue consists of 5 styles of garment
          bags, importer numbers 40BB, 54T, 45V, BB72 and 46N.  The
          importer describes these samples as follows:

               Style 40BB is a vinyl suit cover constructed of 3 gauge
          vinyl with a taffeta finish.  It measures 24" x 40", and has a
          34" zipper running down the center of the cover.  There is a
          transparent circular window to view the contents and a reinforced
          opening at the top through which a clothes hanger is placed.
          After importation the name of a retailer or manufacturer may be
          printed below the window.  The suit cover has no gusset and is
          valued at approximately $.48 per piece.

























                                         -2-

               Style 54T is a vinyl coat cover that is identical to style
          40BB except for size.  It measures 24" x 54" and has a 52"
          zipper.  The entered value is approximately $.64.

               Style BB72 is a vinyl bridal gown bag that is constructed of
          4 gauge clear vinyl.  It measures 24" x 72".  It has a 62" zipper
          and a reinforced opening at the top 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 $1.23
          per piece.

               Style 46N consists of a vinyl suit cover that is constructed
          in 3 gauge vinyl with a taffeta finish.  It is designed to hold
          one suit to be sold in a "big and tall type shop or department."
          It has a 41" zipper.  In all other respects it is identical to
          style 40BB described above.  The entered value for this item will
          be approximately $.56 per piece.

          ISSUE:

               What is the classification of garment bags under the HTSUSA?

          LAW AND ANALYSIS:

               Headquarters Ruling Letter (HRL) 078780, dated March 5,
          1987, provided an advisory opinion under the HTSUSA, stating:

               [G]arment bags constructed of 4 mil or thicker vinyl appear
               to be 4202.92.45.00 as travel bags with outer surface of
               plastic sheeting: other.  The HS provision applicable to
               garment bags constructed of less than 4 mil thick vinyl and
               the bridal gown bags even though constructed of 4 gauge
               vinyl appears to be 3924.90.50.00 as other household
               articles of plastics: other: other.

               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 (ASTM designation D1593-
          81).  (See  HRL 080214 dated September 16, 1987, and HRL 078780
          dated March 5, 1987.)



















                                         -3-

               The importer claims that the bags cannot be luggage because
          they are not substantial packaging, they are similar to packaging
          in a cardboard box, also because of how they are advertised and
          how they are bought and sold.  In literature previously
          distributed by Econoco Corporation, the bags are advertised as
          being durable storage and protection bags for home and travel.
          Bags that measure 4 mil or thicker are not considered as being of
          flimsy construction and are in fact considered as being "premium
          packaging" or packaging which is intended to be used on a
          continuing basis by the ultimate purchaser.  The purpose of the
          imprinting of a store name on this type of bag is so that the
          name will continue to be in the "public eye" as they are used in
          travel.  These bags are not analogous to a cardboard box and they
          are not considered disposable.

               If any of the garment bags at issue measure under 4 mil they
          should be classified under heading 3923, HTSUSA, as articles for
          the conveyance or packing of goods, of plastics.  These bags
          would be flimsy and would not be designed for repetitive use.

               The importer claims that the garment bags at issue are
          intended to be used for the packing and conveyance of articles of
          clothing purchased by the consumer and are most frequently used
          for this purpose.  The Explanatory Notes, which provide the
          official interpretation of the tariff at the international level,
          state for heading 3923, HTSUSA, that this heading covers all
          articles of plastics commonly used for the packing or conveyance
          of all kinds of products.

          HOLDING:

               The garment bags at issue that measure 4 mil or thicker are
          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.  These items have a rate of duty of 20 percent ad
          valorem.

               The garment bags at issue that measure less than 4 mil are
          classifiable under subheading 3923.90.00, HTSUSA, which provides
          for articles for the conveyance or packing of goods of plastics,
          other.  The rate of duty is 3 percent ad valorem.  HRL 078780
          dated March 5, 1987, is hereby modified.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division