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The tariff classification of garment bags from China
Issued December 19, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N248467 (December 19, 2013)
Tariff classification
HTS codes: 3923.90.0080
Headings: 3923
Product description
The garment bag is composed of embossed polyethylene vinyl acetate (PEVA) plastic sheeting. The sheeting is said to measure 3 mils in thickness prior to embossment. The bag measures 24 inches in width and 39 inches in length and is constructed with a zipper opening for the garment and a hole at the top for the hanger. The garment bags will be imported empty and offered at retail sale to customers to convey their purchased garments from the point of purchase to their home. The garment bags are not designed for resale and are not suitable for prolonged use.
CBP rationale
The applicable subheading for the PEVA garment bags will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics, other, other.
Full text
N248467 December 19, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Mr. Eugene Wang Star International Customs Broker 385 Oyster Point Blvd., Unit 9B South San Francisco, CA 94080 RE: The tariff classification of garment bags from China Dear Mr. Wang: In your letter dated December 1, 2013, on behalf of Poly Sac, Inc., Texas, you requested a tariff classification ruling. A sample was provided with your letter. The garment bag is composed of embossed polyethylene vinyl acetate (PEVA) plastic sheeting. The sheeting is said to measure 3 mils in thickness prior to embossment. The bag measures 24 inches in width and 39 inches in length and is constructed with a zipper opening for the garment and a hole at the top for the hanger. The garment bags will be imported empty and offered at retail sale to customers to convey their purchased garments from the point of purchase to their home. The garment bags are not designed for resale and are not suitable for prolonged use. The applicable subheading for the PEVA garment bags will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics, other, other. The rate of duty will be 3 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 Joan Mazzola at (646) 733-3023. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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