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NY 858596


December 27, 1990

CLA-2-39:S:N:N3G:221 858596

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.90.0000; 4202.92.4500

Ms. Ann M. Williams
A.N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703

RE: The tariff classification of vinyl garment bags from China.

Dear Ms. Williams:

In your letter dated December 3, 1990, on behalf of Reika Plastics Inc., Canada, you requested a tariff classification ruling.

The garment bag has a zipper running down the center and a transparent oval window to view the contents. There is an opening at the top through which a hanger can be placed. The name of a retailer is printed below the window.

Based on an informal measurement, the sample submitted with your request measures under 4 mil in thickness. At the time of entry, the invoice should show the gauge as measured by the American Society for Testing & Materials (ASTM) designation D1593-81.

The applicable subheading for the vinyl garment bag, when measuring under 4 mil in thickness in accordance with the ASTM test specified above, will be 3923.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, other. The rate of duty will be 3 percent ad valorem.

The applicable subheading for the vinyl garment bag, when measuring 4 mil or greater in thickness in accordance with the ASTM test, will be 4202.92.4500, HTS, which provides for trunks, suitcases, traveling bags, and similar containers, other, with outer surface of plastic sheeting materials. The rate of duty will be 20 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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,

Jean F. Maguire
Area Director

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