The tariff classification of a faux leather covered wooden clothes hanger from China

NY L87002 September 12, 2005 CLA-2-44:RR:NC:2:230 L87002 CATEGORY: Classification TARIFF NO.: 4421.10.0000 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a faux leather covered wooden clothes hanger from China Dear Ms. Davidson: In your letter, which was received in our office on August 17, 2005, you requested a tariff classification ruling. The ruling was requested on a faux leather hanger, SKU# 10031593. A sample of the product was submitted. The sample consists of a clothes hanger shaped with a raised rounded neck, slightly curved broad shoulders and a bar across the bottom. The hanger is made of wood and is surface covered with faux leather accented with decorative white stitching. It has a chrome hook on top. The faux leather is composed of cellular plastic backed with textile. The hanger is described as a premium option in your collection of wood hangers. The faux leather wooden hanger is a composite good composed of different materials. The classification of composite goods is determined by the material that imparts the essential character, according to General Rule of Interpretation 3 (b), Harmonized Tariff Schedule of the United States. The essential character of this hanger is imparted by the wood. The wood provides the shape and primary function of the clothes hanger. The faux leather enhances its appearance and finish, as additional features. The applicable subheading for the faux leather wooden hanger, SKU# 10031593, will be 4421.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood; clothes hangers. The rate of duty will be 3.2 percent ad valorem. We note that the sample submitted was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division