The tariff classification of hangers from China

N032639 July 16, 2008 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.20.0020 Mr. David Zhang Chunghwa Prince Group Corporation 5-17 46th Road Long Island City, NY 11101 RE: The tariff classification of hangers from China Dear Mr. Zhang: In your letter dated June 30, 2008, you requested a tariff classification ruling. Each submitted sample consists of a non-swivel top hook with two side arms (shoulders) made of steel wire. There is no cross piece connecting the open ends of the hanger. You stated in our telephone conversation on July 10, 2008, that after importation, a cross piece will be connected to the open side arms to complete the garment hanger. You indicated that the top hook with side arms will be made in China. GRI 2(a) states that “any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article.” It is the opinion of this office that the top hook with side arms has the essential character of a complete or finished garment hanger. Therefore, the top hook with side arms is considered to be an incomplete or unfinished garment hanger. The applicable subheading for the hangers will be 7326.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, articles of iron or steel wire, garment hangers. The rate of duty will be 3.9 percent ad valorem. 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division