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NY J87466

August 8, 2003

CLA-2-39:RR:NC:SP:221 J87466


TARIFF NO.: 3923.90.0080

Mr. Charles Merendino
Mersant International Ltd.
158-12 Rockaway Blvd.
Jamaica, NY 11434

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

Dear Mr. Merendino:

In your letter dated July 15, 2003, on behalf of Tommy Hilfiger Retail, you requested a tariff classification ruling.

Two samples were provided with your letter. Style No. 48 is a bottom hanger composed entirely of plastic. The hanger incorporates a clamp on each side to hold slacks or a skirt. The bar, top rod hook and plastic clamps are formed as a one piece molded construction. Each plastic clamp is held closed by a plastic piece that slides over a depression in the middle of the clamp, thereby securing the garment in place.

Style No. 936 is a top and bottom hanger composed entirely of plastic. The hanger is molded in a sloped design with rounded top and plastic bar across the bottom. The thickness of the hanger is 3/16 inch. The samples are being retained for reference purposes.

The classification of the hangers depends, in part, on how they are imported. When imported without garments, the hangers are classified in the tariff provision shown below. When these hangers are imported with garments they are classified with the garments. 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. Styles 48 and 936 are of a flimsy one-piece molded construction that is not suitable for repetitive use for the commercial shipment of garments. These hangers are of a kind normally used for packing garments, and should be classified with the garments with which they are imported.

The applicable subheading for the hangers (Styles 48 and 936), when imported 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 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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