‘These subheadings include so-called “garment bags” designed for transporting clothes. These bags are made of durable materials and are suitable for prolonged use. They are equipped with carrying handle(s). Generally, in order to make the transport of the bags easier, they can be folded and their halves interconnected by means of buttons, clutches or zippers. Apart from usually having a zip fastener at the front, they are typically equipped with additional closings, compartments, pockets etc.

However, simple “garment bags” which serve for storing and/or protection and/or short term transport of clothes (for example, after dry cleaning) are excluded (classification according to their constituent material, generally heading 3926 or heading 6307). See also the HS Explanatory note to heading 6307 (6). These bags are generally not equipped with carrying handles and usually contain only a zip fastener at the front for placing the clothes and an opening for inserting a cloth-hanger.’