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NY J87361

August 13, 2003

CLA-2-39:RR:NC:SP:221 J87361


TARIFF NO.: 3923.90.0080

Mr. John A. Schoenig
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue, 33rd Floor
New York, NY 10167-3397

RE: The tariff classification of plastic garment hangers.

Dear Mr. Schoenig:

In your letter dated July 9, 2003, on behalf of One Step Up, Inc., you requested a tariff classification ruling.

Four sample hangers were provided with your letter. The hangers will be imported with garments. Styles 479, 484 and 684 are top hangers, 19 inches, 17 inches and 17 inches in length, respectively. These hangers are composed of K-resin plastic and have metal swivel hooks for hanging over a garment rod. They all measure approximately 5/16 inch in thickness. Style 6012 is a bottom hanger composed of K-resin plastic. It measures approximately 12 inches in length and 5/16 inch in thickness. It incorporates two metal pinch grips for holding pants and skirts, and has a metal swivel hook. As you requested, your samples are being returned.

You also ask whether the hangers, when imported holding apparel, are separately classifiable from the apparel. 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 four styles provided with your request (479 , 484, 684 and 6012) 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 presented with your letter may be classified separately in subheading 3923.90.0080, HTS, even when imported with garments.

You did not state the country of origin. Style 484 is marked “Taiwan.” The other hangers are not marked. The rate of duty provided below is the rate for such hangers when made in a country with which the United States has Normal Trade Relations.

The applicable subheading for the plastic hangers (Styles 479, 484, 684 and 6012), when imported alone or with 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 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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