The tariff classification of a garment bag from China

N058187 May 22, 2009 CLA-2-42:OT:RR:NC:N3:441 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 22, 2009, you requested a tariff classification ruling on behalf of E-Z Do Inc. The sample will be returned as requested. A style number was not provided for the submitted sample, which is a garment bag. The back panel and sides of the bag are constructed of non-woven polypropylene (PP) textile material. The front panel is constructed of plastic sheeting material. The essential character of the bag is imparted by the textile material. It is designed to provide storage, protection, organization and portability for garments. The bag has a zipper running down the center of the bag with an opening at the top through which a hanger can be placed. The bag is of a durable construction and capable of repetitive use. It measures approximately 24” (W) x 38” (L). In your letter, you suggest subheading 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS) which provides for other household articles…of plastics: other: other. Additional U.S. Note 1 to chapter 42, which defines the expression "travel, sport or similar bags" to include goods "…designed for carrying clothing and other personal effects during travel." The instant garment bag falls within the scope of Additional U.S. Note 1 to chapter 42, and its overall design indicates the bag is designed for use by the ultimate consumer to provide storage, protection, organization and portability for clothing. Therefore, the garment bag is classifiable within heading 4202, HTSUS. The applicable subheading for the garment bag will be 4202.92.3031, 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