The tariff classification of a plastic hanger.

N034781 August 22, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Ms. Brenda Bodnar Jones Apparel Group, USA Inc. 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a plastic hanger. Dear Ms. Bodnar: In your letter dated July 25, 2008, you requested a tariff classification ruling. A sample was provided with your letter. The hanger, style number 5726, is a bottom hanger made of molded plastics with a metal swivel top hook for hanging over a rod. The hanger has a plastic clamp at each end to secure clothing. The plastic clamp secures onto the clothing by means of a push lock metal fitting. The plastic clamp can be released by raising the metal fitting. Soft cushions on the inside surfaces of the clamps prevent marks on the garments. The hanger measures 10 3/4 inches in length and slightly less than 5/16 inch at the top ridge. This hanger is the type on which clothing is shipped. You state that the hanger will be manufactured in countries with which the United States has Normal Trade Relations. The applicable subheading for the plastic hangers will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of the conveyance or packing of goods, of plastics, other. The rate of duty will be 3 percent ad valorem. You state that you believe that the hanger is suitable for repetitive use. General Rule of Interpretation (GRI) 5(b) of the HTSUS 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 5726 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 5726 is classifiable separately in subheading 3923.90.0080, HTSUS, even when imported with garments. 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