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NY I83957

July 11, 2002

CLA-2-39:RR:NC:SP:221 I83957


TARIFF NO.: 3923.90.0080

Ms. Carole Jankowitz
The Folsom Corporation
43 McKee Drive, Box 616
Mahwah, NJ 07430

RE: The tariff classification of plastic clothes hangers from Taiwan.

Dear Ms. Jankowitz:

In your letter dated July 3, 2002, you requested a tariff classification ruling.

Two samples were provided with your letter. Style 484 is a 17-inch top hanger. Style 6012 is a 12-inch bottom hanger. Both are composed of plastics and have metal swivel top hooks for hanging over a garment rod. Style 484 is molded to incorporate a hook at the lower middle portion through which a bottom hanger may be secured to facilitate the hanging of two-piece garments. Style 6012 incorporates pinch clips that operate by means of a metal spring to secure shorts, pants or skirts. Both hangers are of substantial construction. The molded plastic ridges of the hangers measure 3/8 inch in thickness. These hangers will be imported with clothing. You wish to classify the hangers separately from the clothing.

General Rule of Interpretation (GRI) 5(b) of the HTS 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 hangers submitted with this request are substantially similar in construction, character and use to the hangers that were the subject of HQ 964963, 964964 and 964948, all dated June 19, 2001. Those hangers, which were used in hanger recovery systems, were ruled to be of sufficiently substantial construction to be suitable for repetitive use for the conveyance of goods. Thus, these styles may be classified separately in subheading 3923.90.0080, HTS, even when imported with garments. This ruling applies only to the hangers submitted with your request. Other hangers that are not as substantially constructed may be dutiable with the clothing.

The applicable subheading for the hangers will be 3923.90.0080, 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.

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 646-733-3023.


Robert B. Swierupski

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