The tariff classification of a garment bag from China

N194515 December 23, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Robert T. Stack Tompkins & Davidson, LLP 5 Hanover Square, 15th Floor New York, NY 10004 RE: The tariff classification of a garment bag from China Dear Mr. Stack: In your letter dated November 22, 2011, you requested a tariff classification ruling on behalf of your client, Brooks Brothers Group, Inc. Your request for classification is for four styles of garment bags which are QB585, QB586, QB699, and QB700, yet only style QB586 has been submitted. This ruling will only apply to the submitted sample which will be returned to you. Style QB586 is a garment bag that is constructed with one side of embossed polyethylene vinyl acetate (PEVA) plastic sheeting material and one side of non-woven polypropylene (PP) material. The textile side has a full-length zipper running down the center, a 9” high PEVA hood cover, and an opening at the top through which a hanger can be placed. At the upper left-hand corner, there is a clear plastic sheeting window for identification. The garment bag is designed to provide storage, protection, organization and portability to garments during travel. It is of a durable construction, capable of repetitive use, and measures approximately 60” (L) x 24.5” (W). The essential character of the bag is imparted by the plastic sheeting as it is the material that covers the larger portion of the overall surface area. In your ruling request you suggest the use of the formula for determining the thickness of embossed non-rigid vinyl chloride film as recommended by the American Society for Testing & Materials (ASTM) designation D1593. This specification covers non-rigid, unsupported vinyl chloride plastic film and sheeting in which the resin portion of the composition contains at least 90 % vinyl chloride. The remaining 10 % may include one or more monomers copolymerized with vinyl chloride, or consist of other resins mechanically blended together with poly vinyl chloride or copolymers thereof. The sample that you provided is made of spun bonded polypropylene textile and embossed PEVA (polyethylene vinyl acetate film). PEVA is a copolymer of polyethylene and ethylene vinyl acetate. PEVA is not the same as PVC and there is no precedent for applying ASTM 1593 to other than PVC film. Moreover, we note that the PEVA component in this garment bag measures 5 mils when using a standard micrometer. You have suggested classification within subheading 3923.90.0080, HTSUS, which provides, in part, for articles for the conveyance or packing of goods, of plastics. However, goods classifiable in heading 4202, HTSUS are excluded from classification in heading 3923, by Legal note 2(m) of chapter 39. The instant item is classifiable in heading 4202, and therefore is not classifiable in subheading 3923, HTSUS. 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