CLA-2 CO:R:C:T 955470 HP
Mr. Barry Brinker
Vice President, Product Development / Marketing
J Jay Products Company, Inc.
2833 Spring Grove Avenue
Cincinnati, OH 45225
RE: Travel garment bag is an article of luggage.
Dear Mr. Brinker:
This is in reply to your letter of July 14, 1993. That
letter concerned the tariff classification, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), of
garment bags, produced in China.
FACTS:
The merchandise at issue consists of Articles 40001, "Travel
Suit Bag," and 40002, "Travel Coat/Dress Bag." You state that
the items are manufactured of polyvinyl chloride (PVC) plastic
sheeting and measure 5 mil (thousandths of an inch) thick after
embossing. The sheeting is embossed to simulate a nylon fabric.
Item 40002 was included with your request. It is packaged for
retail sale as a rack good and has a printed insert. The bags
are designed to be carried with the person by means of a clothes
hanger, not included.
ISSUE:
Whether the travel bag is considered an article of luggage
or an article of plastics under the HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is in accordance
with the General Rules of Interpretation (GRIs). GRI 1 provides
that classification shall be determined according to the terms of
the headings and any relative section or chapter notes, and,
provided such heading or chapter notes do not otherwise require,
according to the remaining GRIs taken in order.
The first step in classifying the garment bags at issue is
to determine whether they are classifiable in Chapter 42, as
luggage, or in Chapter 39, which deals with plastic goods. The
garments could be classified in two possible subheadings within
the two above chapters:
(a) subheading 4202.92.4500, HTSUSA, which provides
for trunks, suitcases, ... other: travel, sports
and similar bags, with outer surfaces of plastic
sheeting: other; or
(b) subheading 3923.90.0000, HTSUSA, which provides
for other articles for the conveyance and packing
of goods.
Additional U.S. Note 1 to Chapter 42, HTSUSA, provides that
"for the purposes of heading 4202, the expression ~travel,
sports, and similar bags' means goods ... of a kind designed for
carrying clothing and other personal effects during travel...."
It has consistently been Customs position to view the
substantiality of construction as essential to a finding that an
article is designed for travel, and could thus be designated as
luggage Chapter 42.
Garment bags that are constructed of 4 mil or thicker vinyl
are substantially constructed so as to warrant classification as
luggage within heading 4202, HTSUSA. In determining the
thickness of garment bags, the Customs Service has consistently
used the formula for determining the gauge of embossed non-rigid
vinyl chloride film as recommended by the American Society for
Testing Materials (ASTM designation D1593-81, Table 1, Quality
Assurance Provisions for Government/Military Procurement).
Customs Laboratory Report 2-93-30870-002 indicates that the
plastic sheeting from which items 40001 and 40002 are
manufactured exceeds the minimum standard for quality assurance.
Noting that the articles are manufactured and retailed as travel
bags, it is our opinion that both articles are appropriately
classified within heading 4202, HTSUSA, as travel, sports, and
similar bags.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 4202.92.4500, HTSUSA, as travel,
sports and similar bags with an outer surface of sheeting of
plastic. The applicable rate of duty is 20 percent ad valorem.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division