The tariff classification of clothes hangers from China

N033364 July 23, 2008 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Ms. Francine Ramsey Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of clothes hangers from China Dear Ms. Ramsey: In your letter dated June 27, 2008, you requested a tariff classification ruling on clothes hangers. The samples you submitted are two styles of clothes hangers used in the home. Item number 23942 is identified as a set of 12 Non-Slip Cascading Pant Hangers. Item number 23947 is identified as a set of 12 Non-Slip Cascading Skirt Hangers. You stated in our telephone conversation on July 16, 2008, that the hangers are made of chrome-plated steel and have a PVC coating to keep garments securely in place. Each item features a swivel hook at the top and a small hook on the front that allows another hanger to be hung from the cascading hanger. The applicable subheading for the clothes hangers will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 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