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B85330 B8 Ruling Active

The tariff classification of plastic garment storage bags from China.

Issued June 6, 1997 by U.S. Customs and Border Protection.

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B8 B85330 (June 6, 1997)

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

You have submitted two samples of garment storage bags made of 100 percent polyethylene with trim and zipper. The first item is a dress bag, style #388421. It measures 24" wide and 54" long. The second item is a garment bag, style #388439. This garment bag measures 24" wide and 40" long. These plastic storage bags are used to protect garments from mildew, moths, dust and grime. Both garment storage bags are capable of holding 4 garments. They are both sold empty at retail for use in the home. They are not similar to the travel bags of heading 4202 Harmonized Tariff Schedules of the United States, (HTS).

CBP rationale

4 garments. They are both sold empty at retail for use in the home. They are not similar to the travel bags of heading 4202 Harmonized Tariff Schedules of the United States, (HTS). The applicable subheading for both styles of the plastic garment storage bags will be 3924.90.5500, HTS, which provides for...other household articles...of plastics, other, other . The rate of duty will be 3.4 percent ad valorem.

Full text

NY B85330 June 6, 1997 CLA-2-39:RR:NC:SP:222 B85330 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Cheryl L. Robbins Fritz Companies, Inc. Logan Office Center, Harborside Drive Logan International Airport East Boston, MA 02128 RE: The tariff classification of plastic garment storage bags from China. Dear Ms. Robbins: In your letter dated May 7, 1997, on behalf of your client Dollar Tree, you requested a tariff classification ruling. You have submitted two samples of garment storage bags made of 100 percent polyethylene with trim and zipper. The first item is a dress bag, style #388421. It measures 24" wide and 54" long. The second item is a garment bag, style #388439. This garment bag measures 24" wide and 40" long. These plastic storage bags are used to protect garments from mildew, moths, dust and grime. Both garment storage bags are capable of holding 4 garments. They are both sold empty at retail for use in the home. They are not similar to the travel bags of heading 4202 Harmonized Tariff Schedules of the United States, (HTS). The applicable subheading for both styles of the plastic garment storage bags will be 3924.90.5500, HTS, which provides for...other household articles...of plastics, other, other . The rate of duty will be 3.4 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Masterson at 212-466-5892. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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