The tariff classification of a garment bag from Hong Kong

N108718 July 6, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Kelly B. Price Infinity Global Packaging 501 Bridge Street Danville, VA 24541 RE: The tariff classification of a garment bag from Hong Kong Dear Ms. Price: In your letter dated June 1, 2010, you requested a tariff classification ruling on behalf of Ralph Lauren. Your sample is being returned to you. Style K73526 is a garment bag constructed with an outer surface of polyester textile material. The bag has a full-length zipper running down the center of the bag and an opening at the top through which a hanger can be placed. The bag is designed to provide storage, protection, organization and portability to garments. It can be carried by a handle that is located at the top and bottom ends of the bag. The garment bag is of a durable construction of suitable for repetitive use. It measures approximately 40” (L) x 24” (W). In your letter, you suggested classifying the garment bag under 4202.92.0807, Harmonized Tariff Schedule of the United States (HTSUS), which provides for insulated food and beverage bags, with outer surface of textile materials, other, of man-made fibers. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The garment bag is not an insulated food or beverage bag in that it does not maintain the temperature of food and beverages, but rather is akin to travel bags described elsewhere in Heading 4202. The applicable subheading for style K73526 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% 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