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NY L86371

August 2, 2005

CLA-2-42:RR:NC:3:341 L86371


TARIFF NO.: 4202.92.4500

Mr. Jimmy Barnhardt
3900 Spring Garden Street
Greensboro, NC 227407

RE: The tariff classification of a garment carrier/garment bag from China

Dear Mr. Barnhardt:

In your letter dated July 13, 2005 you requested a classification ruling.

A sample of a garment carrier, identified as style PD741, has been submitted. The item is also known as a garment bag and is wholly made-up of fabric backed embossed sheeting of plastic. The exterior surface constituent material of the coated fabric is of the embossed sheeting material. The exterior front is printed with the trade name “Ralph Lauren.” The bag is representative of styles PD740 and PD742. It is designed and used by the ultimate consumer to cover and carry garments. The bag has a full-length zipper running down the center of the bag with an opening at the top through which a clothes hanger can be placed. The bag is designed to be folded in half and carried by means of self-material grips sewn to both the top and bottom. The bottom half is tucked within a hood sewn on the top half that provides additional protection. Item PD741 measures approximately 24”(W) x 54”(L). Styles PD740 and PD742 are respectively 40” and 72” long. The bags are given to retail customers upon purchase of a garment and are of a kind sold at retail as travel garment bags.

You have requested classification within the tariff provision HTS 3923.90.0080 that provides, in part, for articles for the conveyance or packing of goods, of plastics. The basis of your request is that the exterior constituent material is of a sheeting of plastic that is 2mm (0.0788 inches) in thickness.

The first step in classifying the garment bags at issue is to determine whether the goods are to be placed under chapter 42, the chapter dealing with "luggage", or in chapter 39, which deals with plastic goods. Classification of goods under the luggage provisions in chapter 42 is according to Additional Notes 1 and 2.

Additional U.S. Note 1 to chapter 42, which defines the expression “travel, sport or similar bags” to include goods "designed for carrying clothing and other personal effects during travel." The instant garment bags fall within the scope of Additional U.S. Note 1 to chapter 42 since they are designed to contain clothing during travel. The overall design indicates the bag is designed for use by the ultimate consumer to provide storage, protection, organization and portability for clothing. Additional U.S. Note 2 provides that goods made up of textile materials that are impregnated coated, covered or laminated with plastics, without regard to the thickness of the plastics, are classified according to the exterior surface constituent material. The instant bag is designed for travel and the exterior surface is of a sheeting of plastics, therefore the garment bag is classifiable within the Heading 4202, HTSUSA.

Goods classifiable in heading 4202 are excluded from classification in heading 3923 by Chapter 39 exclusion note 2(ij).

The applicable subheading for the garment bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic or of textile materials, other. The duty rate will be 20 percent ad valorem.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 646-733-3041.


Robert B. Swierupski

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