N111919 N1 Ruling Active

The tariff classification of a garment bag from Hong Kong

Issued July 9, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.4500

Headings: 4202

Product description

Your sample will be returned to you. Style K67235 is a garment bag constructed of plastic sheeting material that is approximately eight mils in thickness. The bag has a full-length zipper running down the center and an opening at the top through which a hanger can be placed. It is designed to provide storage, protection, organization and portability to garments. The bag is of a durable construction and capable of repetitive use. At the upper left-hand corner there is a clear plastic window for identification. The bag measures approximately 64” (L) x 24” (W) x 3.25” (D). In your letter, you suggest classification under subheading 4202.92.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sport and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, other. However, the garment bag is constructed of plastic sheeting material, not a textile material of vegetable fibers.

CBP rationale

The applicable subheading for the garment bag will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other.

Full text

N111919 July 9, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 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 K67235 is a garment bag constructed of plastic sheeting material that is approximately eight mils in thickness. The bag has a full-length zipper running down the center and an opening at the top through which a hanger can be placed. It is designed to provide storage, protection, organization and portability to garments. The bag is of a durable construction and capable of repetitive use. At the upper left-hand corner there is a clear plastic window for identification. The bag measures approximately 64” (L) x 24” (W) x 3.25” (D). In your letter, you suggest classification under subheading 4202.92.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sport and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, other. However, the garment bag is constructed of plastic sheeting material, not a textile material of vegetable fibers. The applicable subheading for the garment bag will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20% 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

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