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NY 854313

July 19, 1990

CLA-2-39:S:N:N3G:221 854313


TARIFF NO.: 3923.90.0000; 4202.92.4500

Ms. Julie C. Vair
James J. Boyle & Co.
371 Allerton Avenue
So. San Francisco, CA 94080

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

Dear Ms. Vair:

In your letter dated July 11, 1990, on behalf of Packaging Specialties, you requested a tariff classification ruling.

The sample submitted with your letter is a vinyl garment bag. It has a zipper running down the center. There is a small transparent pouch and an opening at the top through which a clothes hanger can be placed. The bag is the type which is given out by retail establishments with the purchase of a garment, and is imprinted with the name of the store or manufacturer. The garment bag is said to have a thickness of less than 4 mm. We assume that you mean that the bag has a thickness of less than 4 mil. At the time of entry, the invoice should show the percentage of polyvinyl chloride in the vinyl formulation and should show the gauge as measured according to the American Society for Testing & Materials (ASTM) designation D1593-81.

The applicable subheading for the vinyl garment bags, 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 bags, 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.


Jean F. Maguire
Area Director

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