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NY J87339

August 6, 2003

CLA-2-39:RR:NC:SP:221 J87339


TARIFF NO.: 3923.90.0080

Ms. Min Hong
Vandegrift Forwarding Company, Inc.
One Evertrust Plaza
Jersey City, NJ 07302

RE: The tariff classification of plastic hangers from Turkey.

Dear Ms. Hong:

In your letter dated July 9, 2003, on behalf of Nautica International, you requested a tariff classification ruling.

A sample was provided with your ruling. The plastic hanger (style 226) will be used and shipped with garments attached. You ask for the classification of the hangers and whether they are classified separately from the garments.

Style 226 is composed entirely of plastic. It is a fairly flimsy construction and measures only 3/16 inch in thickness at the ridge. 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. Customs has issued rulings in which substantially constructed hangers of the kind used in hanger recovery programs are separately
classified from the garments with which they are imported. See HQ 964963, 964964 and 964948. However, Style 226 is not substantially constructed and is classified with the garments with which it is imported. The classification for Style 226, if it is imported alone, is provided below.

The applicable subheading for the plastic hanger, if it is imported alone and without garments, 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 tariff provision does not apply if the hanger is imported with garments.

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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