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NY L81975

February 8, 2005

CLA-2-39:RR:NC:SP:221 L81975


TARIFF NO.: 3923.90.0080

Ms. Janice Sarmiento
McNaughton Apparel Group Inc.
498 Seventh Avenue, 9th Floor
New York, NY 10018

RE: The tariff classification of a plastic clothes hanger from China.

Dear Ms. Sarmiento:

In your letter dated January 21, 2005, you requested a tariff classification ruling.

The sample (Style Number 584NS) provided with your letter is a 17-inch plastic top hanger with a metal hook. The hanger is of substantial construction, measuring 3/8 inch in thickness, with built-in ridges at the shoulders to prevent the garment from sliding off. In a telephone conversation with this office you stated that the hanger will be imported with clothing. General Rule of Interpretation (GRI) 5(b) of the Harmonized Tariff Schedule of the United States (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 sample hanger is 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, Style Number 584NS may be classified separately in subheading 3923.90.0080, HTS, even when imported with garments. As you requested, the sample will be returned.

The applicable subheading for Style 584NS 17-inch top hanger, whether imported separately or with clothing, 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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