The tariff classification of plastic hangers

N029076 June 4, 2008 CLA-2-39:OT:RR:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Mr. Joseph Inoa Outerstuff Ltd. 1370 Broadway, 15th Floor New York, NY 10018 RE: The tariff classification of plastic hangers Dear Mr. Inoa: In your letter dated May 21, 2008, you requested a tariff classification ruling. Two sample hangers were submitted with your request. One hanger is marked as style 495SP. The other hanger is not marked with a style number. Both are made wholly of plastics, with an integral top hanging hook. Style 495SP is a 10 inch top hanger. It is printed with the size marking of “18 mos” at the base of the top hook. The unidentified style is a 9 ½ inch top hanger. It is printed with the size marking of “6/9 mos” at the base of the top hook. Both hangers have ridges of approximately 3/16 inch. They are of a type generally used for the display and marketing of infants’ clothing. You have not indicated the country of origin of the hangers. The rate provided below is the rate applicable to hangers imported from countries with which the United States has Normal Trade Relations. The applicable subheading for the hangers will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics…other. The general rate of duty will be 3 percent ad valorem. 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 Harmonized Tariff Schedule 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. The samples submitted with your request 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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