CLA-2 RR:CR:TE 961092 RH
Ms. Shirley Almen
Retail Sales Manager
Neely Manufacturing Company
Highway 2 West
Corydon, Iowa 50060
RE: Zippered garment bag; heading 3923
Dear Ms. Almen:
This is in reply to your letters of May 29, June 25, and July 30,
1997, regarding the classification of zippered garment bags.
You submitted a sample bag to aid us in our determination.
FACTS:
The articles at issue are zippered garment bags used to transport
and protect clothing from the store to the home. They are
constructed of a Polyvinyl Chloride (PVC) plastics sheeting ("3
mil vinyl") which has been embossed to simulate a nylon taffeta
finish. They have a sewn in hanger grommet though which a
standard hanger will be inserted and a clear plastic airline or
identification window. All edges are reinforced with sewn PVC
edging and the bags are closed with a full length coil zipper.
They measure 40 inches long and appear to be suit-type bags.
- 2 -
You claim that the bags are not intended for reuse and that
retailers use the bags because they cause "less wrinkles in
cloths" and give an "upscale image of the store."
In your May 29, 1997 letter, you state that, until recently,
Customs classified the bags as other plastic sacks and bags under
subheading 3923.29.00 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). On the last entry, however,
Customs classified the bags under subheading 4202.92.45, HTSUSA,
as plastic travel and sports bags.
ISSUE:
Are the vinyl garment bags in question classifiable under
subheading 3923.29.00, HTSUSA, as other sacks and bags of
plastic, or under subheading 4202.92.4500, HTSUSA, as travel and
sports bags of plastic?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is classified
in accordance with the subsequent GRI's, taken in order.
Two subheadings are at issue in this case. Heading 3923, HTSUSA,
encompasses, in part, plastic articles for the conveyance or
packing of goods. Heading 4202, HTSUSA, provides for, among the
things, suitcases, traveling bags, and similar containers.
Customs addressed the classification of three styles of vinyl
garment bags similar to the bags at issue in Headquarters Ruling
Letter (HQ) 960411, dated October 7, 1997. Like the instant
bags, the three bags in HQ 906411 had a zippered closure, an
opening through which a hanger may be inserted, and they were
comprised of vinyl less than 4 mils in thickness. In addition,
they were designed to protect purchases during conveyance from
the store to the home and were not designed for prolonged use.
Customs classified all three bags under subheading 3923.90.00.
Moreover, in HQ 960411 we stated:
Previously, Customs has classified garment bags that are
constructed of 4 mils or thicker vinyl under heading 4202,
as luggage. Usually, bags comprised of vinyl more than 4
mils in thickness denotes an article that has a durable
construction and is designed for prolonged use and travel.
Generally, garment bags comprised of less than 4 mils in
thickness indicates a flimsy bag which is not designed for
repetitive use. These bags have been classified under
Heading 3923, HTSUSA, the provision for articles used for
the conveyance and packing of goods.
- 3 -
In this case, the bags in question are less than 4 mils in
thickness and are designed primarily to transport garments from
the store to the home. Accordingly, we find that the bags are
properly classifiable in subheading 3923.90.00, HTSUSA.
HOLDING:
The garment bags described above are classifiable in subheading
3923.90.00, HTSUSA. They are dutiable at the general one column
rate of duty at 3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division