The tariff classification of a garment bag from China

N057438 May 12, 2009 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Michael J. Hall CSI International, Inc. 70 Jansen Avenue, Suite 206 Essington, PA 19029 RE: The tariff classification of a garment bag from China Dear Mr. Hall: In your letter dated April 14, 2009, you requested a tariff classification ruling on behalf of your client E-Z Do, Inc. A style number was not provided for the sample submitted. The sample will be returned as requested. The submitted sample is a garment bag. The back panel and side panels of the bag are constructed with an outer surface of 65% man-made, 35% cotton textile material. The front panel is constructed of a clear plastic sheeting material. The essential character of the bag is imparted by the textile material. The garment bag is designed to provide storage, protection, organization, and portability to clothing during travel. The bag features a zipper running down the center of the bag and an opening at the top through which a hanger can be placed. The bag is durably constructed and suitable for prolonged reuse. It measures approximately 23.5” (W) x 38” (L). In your letter you suggest classification under 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS) which provides, in part, for other household articles of plastics, other, other. However, goods classifiable in heading 4202 are excluded from classification in heading 3924 by Chapter 39 exclusion note 2(m). The applicable subheading for the garment bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division