The tariff classification of clothes hangers from China

N039639 October 7, 2008 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9060; 3924.90.5600 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 requested. The samples you submitted are three styles of clothes hangers used in the home. Two styles are identified in your letter as a set of 3 skirt/slack hangers (item number 2311) and a set of 3 add-on skirt/slack hangers (item number 311-B). Both are made of chrome plated iron and have a non-swivel hook at the top. Item 2311 has a vinyl coated bar and 2 vinyl clips. Item number 311-B has 2 iron clips with vinyl coated tips and a small iron hook on the front that allows another hanger to be hung from it. The third style is identified as a set of 2 skirt/slack hangers (item number 2111). It has a chrome plated iron top swivel hook that features a plastic hook at the bottom. The user attaches the plastic hook to the iron wire that extends from the top of the double vinyl hang bar to secure the garment between the bars. The applicable subheading for the iron clothes hangers (item numbers 2311 and 311-B) 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 vinyl clothes hangers (item number 2111) will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics, 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