HQ 084248: 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 084248

                                   August 9, 1989


          CLA-2  CO:R:C:G  084248 DFC

          CATEGORY: Classification

          TARIFF NO.: 3923.90.0000

          Ms. Gayle Anderson
          Import Director
          Schreiber Company
          P.O. Box 333
          Lititz, Pennsylvania 17543-0333

          RE: Tariff classification of garment bags produced in Taiwan

          Dear Ms. Anderson

               Your letter dated April 10, 1989, addressed to our New York
          office concerning the tariff classification of polyvinyl chloride
          garment bags, has been referred to this office for a direct reply
          to you.  Samples have been submitted for examination.

          FACTS:

                The sample designated as style 8160 is a gown bag measuring
          24" x 60". The sample designated as style 8548 is a dress/coat
          bag measuring 24" x 38" x4".  The sample designated as style 8538
          is a suit/skirt bag measuring 24" x 38" x 4".  All the samples
          are made of a polyvinyl chloride plastic sheeting material with
          full length nylon coil zipper closures.  Each is designed to be
          carried by the person 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?

          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 Annotated (HTSUSA), as travel,
          sports and similar bags with outer surface of plastic sheeting,
          other.















                                         -2-


                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 sample bags
          have an ASTM thickness of less than 4 mil. Consequently, they are
          not classifiable 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, Director
                                     Commercial Rulings Division


























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