The tariff classification of clothes hangers from China

N039439 September 30, 2008 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Ms. Yvonne M. Whitley The Millwork Trading Co., Ltd. 1359 Broadway, 22nd Floor New York, NY 10018 RE: The tariff classification of clothes hangers from China Dear Ms. Whitley: In your letter dated September 22, 2008, you requested a tariff classification ruling on clothes hangers. Your samples will be returned as you requested. The samples you submitted are two styles of clothes hangers used in the home. The first style is identified in your letter as a set of 2 slack hangers, item number 331-B. The second style is identified in your letter as a set of 3 coat/shirt hangers, item number 1538. You indicated that the hangers are made of chrome-plated iron. Each hanger features a non-swivel hook at the top and a small hook on the front that allows another hanger to be hung from it. The slack hangers have two vinyl-coated clips to keep garments securely in place. The coat/shirt hangers have side arms that are covered with black foam 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. 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