U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of plastic hangers.
NY I87133 October 15, 2002 CLA-2-39:RR:NC:SP:221 I87133 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Mr. Howard A. Rosenstreich Outerstuff Ltd. 1370 Broadway, 15th Floor New York, NY 10018 RE: The tariff classification of plastic hangers. Dear Mr. Rosenstreich: In your undated letter that was received in this office on October 3, 2002, you requested a tariff classification ruling. Five sample hangers were included with your letter. Styles 470 (translucent and white) and 496 (translucent and white) are top hangers made entirely of plastic in a one piece molded construction. Style 484 is a 17 inch top hanger made of clear plastic with a metal swivel top hook for hanging over a garment rod. The molded plastic ridge measures 3/8 inch in thickness. You have not indicated the country of origin of the hangers. The rate of duty provided below is applicable to shipments from countries with which the United States has Normal Trade Relations. The applicable subheading for the hangers, styles 470 (translucent and white), 496 (translucent and white) and 484 will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the packing or conveyance of goods, of plastics, other. The general rate of duty will be 3 percent ad valorem. You ask whether the hangers, when imported with 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. Hanger style 484 is substantially similar 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, hanger style 484 may be classified separately in subheading 3923.90.0080, HTS, even when imported with garments. Style 496 (translucent and white) is of a flimsy one piece molded construction that is not suitable for repetitive use for the commercial shipment of garments. This style hanger is of a kind normally used for packing garments, and should be classified with the garments with which it is imported. Style 470 (translucent and white) is of significantly more substantial construction than style 496, but is not constructed as substantially as the hangers that were the subject of HQ 964963, 964964 and 964948. Style 470 has an integral molded plastic top hook rather than a wire swivel hook for hanging over a garment rod. You have not submitted any information substantiating commercial reuse of style 470 and this office has no evidence that hangers of this construction are suitable for commercial reuse. If you have such evidence, you may resubmit your request with supporting documentation. Such documentation must include information demonstrating the number of times such hangers are reused for the commercial shipment of 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
Other CBP classification decisions referencing the same tariff code.