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HQ 084260

July 20, 1989

CLA-2 CO:R:C:G 084260


TARIFF NO.:3923.90.0000

Ms. Pamela J. Pinter
Big Apple Customs Brokers Inc.
157-18 Rockaway Blvd
Jamaica, New York 11434

RE: Tariff Classification of garment bags produced in Taiwan

Dear Ms. Pinter:

Your letter dated March 22, 1989, addressed to our New York office concerning the tariff classification of two garment bags, has been forwarded to this office for a direct reply to you. Samples were submitted for examination.


The garment bags are made of a polyvinyl chloride plastic sheeting material having a nylon taffeta finish or an alligator grain finish, with full length nylon coil zipper closures. The beige colored bag measures 24" x 40" while the black colored bag measures 24" x 54". The bags are designed to be carried by means of a separate (not included) clothes hanger which will protrude from the top.


Are the bags considered "travel, sports and similar bags" for tariff purposes?


It has been suggested that these bags are properly classifiable under subheading 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUSA), as travel, sports and similar bags with outer surface of plastic sheeting, other.

It should be noted that the suggested classification is limited by Additional U.S. Note 1. to Chapter 42 to goods "designed for carrying clothing and other personal effects during travel." It has been consistently our position to view substantiality of construction as essential to a finding that an article is designed for travel.

This office has issued several rulings holding that garment bags constructed of 4 mil or thicker vinyl are substantially constructed so as to warrant classification as luggage. In determining the thickness of garment bags when the actual gauge of the bags is in dispute the Customs Service uses 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).

A Customs laboratory report states that the beige garment bag having a nylon taffeta finish has an ASTM thickness of 2.50 mil while the black garment bag having an alligator grain finish has an ASTM thickness of 3.78 mil

Inasmuch as the bags measure under 4 mil they are not so substantially constructed as to be classified under subheading 4202.92.4500, HTSUSA, as travel, sports and similar bags.


The sample garment bags are classifiable under subheading 3923.90.0000, HTSUSA, as articles for the conveyance or packing of goods of plastics, other, with duty at the rate of 3 percent ad valorem.


John Durant, Cirector

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