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The tariff classification of garment bags from Hong Kong, China, Korea and Japan.
Issued April 12, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F81580 (April 12, 2000)
Tariff classification
HTS codes: 3923.90.0080
Headings: 3923
Product description
The bag has a zippered front closure and an opening at the top through which a hanger may protrude. There is a clear window on the left side through which a portion of the contents may be viewed. Underneath this identification window the bag has been printed with the name and logo of a hospital/medical center. You have indicated that the bags will be purchased by the hospital, which will distribute them to patients for protection of their garments. The bag is of a type generally provided by retail stores at the time of purchase to package garments for transport from the store to the home. Though your letter identified the material as polyethylene vinyl acetate, analysis by the New York and Chicago Customs Laboratories determined the product to be polyvinyl chloride (PVC) sheeting with a thickness of 2.57 mils using the formula for determining the thickness of embossed non-rigid vinyl chloride film as recommended by the American Society for Testing & Materials (ASTM) designation D1593. Garment bags of this construction are not considered sufficiently substantial or durable for repetitive use and travel.
CBP rationale
The applicable subheading for the PVC garment bag will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics.
Full text
NY F81580 April 12, 2000 CLA-2-39:RR:NC:SP:221 F81580 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Mr. Andrew Harris Nissin Customs Service Inc. 172-47 Baisley Boulevard Jamaica, NY 11434 RE: The tariff classification of garment bags from Hong Kong, China, Korea and Japan. Dear Mr. Harris: In your undated letter, received in this office on January 6, 2000, on behalf of Minicucci & Williams Advertising Inc., you requested a tariff classification ruling. The sample submitted with your letter is a garment bag made of embossed sheeting of plastics. The bag has a zippered front closure and an opening at the top through which a hanger may protrude. There is a clear window on the left side through which a portion of the contents may be viewed. Underneath this identification window the bag has been printed with the name and logo of a hospital/medical center. You have indicated that the bags will be purchased by the hospital, which will distribute them to patients for protection of their garments. The bag is of a type generally provided by retail stores at the time of purchase to package garments for transport from the store to the home. Though your letter identified the material as polyethylene vinyl acetate, analysis by the New York and Chicago Customs Laboratories determined the product to be polyvinyl chloride (PVC) sheeting with a thickness of 2.57 mils using the formula for determining the thickness of embossed non-rigid vinyl chloride film as recommended by the American Society for Testing & Materials (ASTM) designation D1593. Garment bags of this construction are not considered sufficiently substantial or durable for repetitive use and travel. The applicable subheading for the PVC garment bag will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics...other…other. The rate of duty will be 3 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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