CLA-2:CO:R:C:G 086218 SER
Mr. Edward J. Feder
A. Burghart Shipping Co., Inc.
Hemisphere Center
Newark, NJ 07114
RE: Reconsideration of Headquarters Ruling Letter 082463; Garment
bags
Dear Mr. Feder:
This is in reference to your request for reconsideration of
Headquarters Ruling Letter (HRL) 082463, dated September 25,
1989.
FACTS:
In HRL 082463 garment bags manufactured of at least 4 mil
(0.004 inch) thick polyvinyl chloride plastic sheeting material
were classified in subheading 4202.92.4500, in the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), which
provides for trunks, suitcases, traveling bags and similar
containers: other, with outer surface of plastic sheeting
materials. The garment bag at issue in that ruling was labeled
with the style number of BB72 by the manufacturer. You state
that this ruling is in conflict with HRL 081764, because a
similarly labeled garment bag (BB72) was classified in
subheading 3924.90.5000, HTSUSA. In HRL 081764 the garment bag,
also labeled BB72, was comprised of polyvinyl chloride plastic
sheeting material of less than 4 mils thick.
ISSUE:
Is HRL 082463 in conflict with HRL 081764 in the
classification of garment bags?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to the
terms of the Headings and any relative section or chapter notes.
-2-
For the classification of garment bags, such as those at
issue, the competing Headings are generally 4202, HTSUS, which
provides for "luggage", and Heading 3924, HTSUS, which provides
for plastic goods.
It has consistently been the position of Customs to utilize
substantiality of construction as essential to a finding that an
article is designed for travel and thus could be designated as
luggage. The Customs Service has used the American Society for
Testing & Materials (ASTM) designation D1593-81 as the basis for
determining substantiality. Garment bags that are constructed of
4 mil or thicker vinyl are substantially constructed so as to
warrant classification as "luggage", and are properly classified
in Heading 4202, HTSUS. Garment bags that are constructed of
less than 4 mil thickness are classified in Heading 3924, HTSUS.
Though the garment bag at issue in HRL 081764 was labeled
BB72, it was not constructed of a plastic sheeting that was 4
mils thick; whereas, the garment bag labeled BB72 in HRL 082463
was 4 mils in thickness. It is common practice in this industry
to manufacture similar items from various gauge plastic sheeting
material. This is the reason that the ASTM standards as well as
the government procurement standards were established.
HOLDING:
Headquarters Ruling Letter 082463 is correct. The garment
bag at issue in that ruling (BB72) was 4 mils thick and is
properly classified in subheading 4202.92.4500, HTSUSA, which
provides for trunks, suitcases, traveling bags and similar
containers, other, with outer surface of plastic sheeting
materials. The rate of duty is 20 percent ad valorem. The
garment bag at issue in HRL 081764, though labeled BB72, was
constructed of less than 4 mils of plastic sheeting and is
properly classified in Heading 3924, HTSUS. There is no conflict
between the two Headquarter Ruling Letters.
Headquarters Ruling Letter 082463 is affirmed.
Sincerely,
John Durant, Director
Commercial Ruling Division