The tariff classification of a garment bag from Hong Kong

N111917 July 8, 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 21, 2010, you requested a tariff classification ruling. Your sample will be returned to you. Style K10860 is a garment bag constructed with an outer surface of 100% nylon textile material. It is designed to provide storage, protection, organization and portability for garments. The bag has a zipper at its center and an opening at the top through which a hanger can be placed. The bag is of a durable construction and capable of repetitive use. The zipper side of the bag has a clear vinyl window for identification. Both the top and bottom of the bag have a webbed textile strip with metal snaps that enable it to be folded in half and secured. It also has webbed carrying handles at each end. It measures approximately 26” (W) x 53” (L) x 2.5” (D). In your letter, you suggest classification under subheading 4202.92.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. However, this bag is not constructed of cotton. It is constructed of nylon which is a man-made fiber. 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