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NY F86629

May 30, 2000

LA-2-39:RR:NC:SP:221 F86629


TARIFF NO.: 3926.90.9880

Mr. John A. Terc
May Merchandising Company
May Department Stores International Inc.
615 Olive Street
St. Louis, MO 63101

RE: The tariff classification of reusable plastic hangers from Hong Kong, Sri Lanka, Korea, Taiwan, Turkey and Indonesia.

Dear Mr. Terc:

In your letter dated May 2, 2000, you requested a tariff classification ruling.

The sample submitted with your letter is a hanger molded from K-resin plastic, with a metal swivel top hook. It is identified as style #484, 17 inch top hanger. It will be imported as packing with a garment hanging on it. You request that the hanger be classified separately from the garment. General Rule of Interpretation (GRI) 5(b) of the Harmonized Tariff Schedule provides that, subject to the provisions of GRI 5(a), packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such materials or packing containers are clearly suitable for repetitive use. The sample hanger is of relatively substantial construction. You have submitted a videotape which supports your claim that the hangers are not sold with the garments but are part of a hanger recovery program for recycling and reuse. You have also submitted documents verifying your claim that a substantial proportion of the imported hangers are forwarded to a hanger supply company which sorts and sanitizes the hangers and then sells them to garment vendors for use in packing, shipping, and transporting other garments. The hangers are considered to be suitable for repetitive use, and thus classifiable separately from the garments with which they are imported.

The applicable subheading for the hangers will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Articles classifiable under subheading 3926.90.9880, HTS, which are products of Sri Lanka, Turkey or Indonesia are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

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 Joan Mazzola at 212-637-7034.


Robert B. Swierupski

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