CLA-2 RR:CR:TE 962225 GGD
Allan H. Kamnitz, Esquire
Sharretts Paley Carter & Blauvelt, P.C.
67 Broad Street
New York, New York 10004
RE: Vinyl Garment Bags; Other Household Articles of Plastics
Dear Mr. Kamnitz:
This letter is in response to your request of June 5, 1998, on behalf of your client, Earle Industries, Inc., concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of two styles of vinyl garment bags manufactured in China. Samples were submitted with your request.
FACTS:
The two samples, described as a “Travel Suit Bag” and a “Travel Dress Bag” and identified by style numbers 5242-21 and 5242-22, respectively, are zippered garment storage bags composed of polyvinyl chloride (PVC) plastic sheeting material that has been embossed to resemble a man-made textile fabric. Each bag is designed to hold up to three garments on hangers (which are not included). The hangers are intended to protrude through a reinforced top slot, allowing for the garments to be carried by hand and/or hung in a closet or other storage area. Each bag has reinforced, stitched seams and a clear plastic window for an i.d. card. Each bag is imported in a clear plastic package suitable for retail sale. Each package contains a paperboard card which advertises that the article is part of the “Whitmor Garment Care Collection.” The card for style no. 5242-21 contains the following statements:
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Durable, Water Repellant Vinyl for Travel Storage & Protection of Suits & Short Garments....The Whitmor Travel Suit Bag organizes and protects your fine garments everyday and during those few days of pleasure (or business) on the road.
Style 5242-21 (the bag for short garments or suits) measures approximately 38 inches in height by 22 inches in width by 3 inches in depth. Style 5242-22 (the bag for long garments or dresses) measures approximately 48 inches in height by 22 inches in width by 3 inches in depth. In determining the thickness of the embossed plastic sheeting, the Customs laboratory used the formula recommended by the American Society for Testing Materials (ASTM) D1593. It was found that style 5242-21 measured 3.1 thousandths of an inch (3.1 mils) in thickness and that style 5242-22 measured 3.5 mils. You have submitted an independent test report dated June 22, 1998, performed per ASTM D1593 by Specialized Technology Resources (STR), Inc. The reported results indicate that style nos. 5242-21 and 5242-22 measured 2.9 mils and 3.1 mils in thickness, respectively.
ISSUE:
Whether the garment bags are classifiable in heading 4202, HTSUSA, as travel bags; in heading 3923, HTSUSA, as articles for the conveyance or packing of goods, of plastics; or in heading 3924, HTSUSA, as other household articles of plastics.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRI.
Heading 4202, HTSUSA, provides, in part, for suitcases, traveling bags, and similar containers. The exemplars named in heading 4202 have in common the purpose of organizing, storing,
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protecting, and carrying various items. Customs has classified under heading 4202, garment bags that are composed of vinyl which measures four mils or more in thickness, since such thickness usually denotes a durably constructed article that is designed for prolonged use and travel. We have found that, generally, a garment bag composed of vinyl which measures less than four mils in thickness is less durable and is not designed for repetitive use. Such bags have been classified under headings 3923 and 3924, HTSUSA. See Headquarters Ruling Letters (HQ) 961092, issued March 24, 1998, HQ 960411, issued October 7, 1997, HQ 955470, issued February 17, 1994, and HQ 082463, issued September 25, 1989.
In HQ 082463, this office classified two plastic garment storage bags used to maintain the cleanliness and freshness of women’s dresses. The bag which measured 4 mils in thickness was classified under heading 4202, and the bag which measured 3 mils in thickness was classified under heading 3924, HTSUSA. We noted Customs use of the ASTM formula to determine thickness, and that garment bags measuring four mils or thicker were substantially constructed, which warranted their classification as “luggage.” We also stated that garment bags constructed of less that 4 mils in thickness were classifiable under either heading 3923, the proper heading for garment bags used to transport clothes from the store to the home; or heading 3924, the heading appropriate for garment bags used as household articles for storage.
In both HQ 961092 and HQ 960411 (cited above), this office classified in subheading 3923.90.00, HTSUSA, vinyl garment bags which measured less than 4 mils in thickness and which were used to protect and transport clothing from the store to the home. The bags had been imported for use by clothing retailers to present a positive image of the store and to minimize wrinkles in clothing transported home after its retail sale. In the instant case, the garment bags themselves are put up for retail sale. Although these bags may be used during travel, their thickness of less than 4 mils indicates that they are not designed for prolonged use as travel bags. We thus find that style nos. 5242-21 and 5242-22 are primarily designed to be used for the storage and protection of garments in the home.
HOLDING:
The “Travel Suit Bag” and “Travel Dress Bag,” identified by style nos. 5242-21 and 5242-22, respectively, are classified in subheading 3924.90.5500, HTSUSA, the provision for “Tableware...
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other household articles and toilet articles of plastics: Other: Other.” The general column one duty rate is 3.4 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division