The tariff classification of clothes hangers and mbars from China

N038797 October 3, 2008 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9060; 7326.90.8588 Ms. Tania Balog Ranko Balog Co. P.O. Box 92916 Los Angeles, CA 90009-2916 RE: The tariff classification of clothes hangers and mbars from China Dear Ms. Balog: In your letter dated September 8, 2008, on behalf of Merrick Engineering, Inc., you requested a tariff classification ruling on two styles of clothes hangers and mbars. Your samples will be returned as you requested. The first style of clothes hangers submitted is a set of 2 suit hangers, bar code number 0 18643 72210 4. The second style of clothes hangers provided is a set of 2 skirt/slack hangers, bar code number 0 18643 71210 5. Each hanger features a steel swivel hook at the top, two clear-crystal plastic side arms, a horizontal steel mbar and two steel clips to keep garments securely in place. The mbar used to connect the side arms of the suit hanger is identified in your letter as item number 344mc. The mbar used to connect the side arms of the skirt/slack hanger is identified as item number 404mc. You stated in our telephone conversation on September 29, 2008, that the clothes hangers are used in the home. You also requested a classification ruling for the mbars (item numbers 344mc and 404mc) when imported separately. Each mbar features two steel clips to keep garments securely in place. 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. The applicable subheading for the mbars when imported separately will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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