The tariff classification of clothes hangers from China. Correction to Ruling Number N033367

N051860 February 13, 2009 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9060; 3924.90.5600 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. Correction to Ruling Number N033367 Dear Ms. Ramsey: This replaces Ruling Number N033367, dated July 24, 2008, which contained a mistake of fact. In a telephone conversation on February 12, 2009, you indicated that there had been a misunderstanding regarding the core material of clothes hangers (item numbers 72230, 72231, 72232 and 72233) when your ruling request was first submitted on July 2, 2008. Based on our telephone conversation on July 16, 2008, it was the understanding of this office that the hangers were made of steel and had a plastic coating to keep the garments securely in place. Based on the information provided in your correction request letter dated February 12, 2009, you informed our office that the clothes hangers (item numbers 72230, 72231, 72232 and 72233) are made of ABS plastic (not steel). A complete corrected ruling follows. In your letter dated July 2, 2008, you requested a tariff classification ruling on clothes hangers. The samples you submitted are two styles of clothes hangers used in the home. The first style is identified as a set of 36 Cascading Slender Hangers consisting of 24 pant hangers, 12 shirt hangers, 12 skirt clips and 1 matching over the door hook. You indicated in your letter that the sets of Cascading Slender Hangers are available in four colors including cream (item number 72230), lavender (item number 72231), pastel blue (item number 72232) and black (item number 72233). The hangers are made of ABS plastic with a metal hook at the top. Each hanger features a small hook on the front that allows another hanger to be hung from the cascading hanger. The second style of hangers is identified as a set of 4 Cascading Suit Hangers. Each suit hanger includes space for jackets/sweaters, shirts and pants/skirts. You indicated in your letter that the sets of Cascading Suit Hangers are available in three colors including black (item number 73165), lilac (item number 73166) and cream (item number 73167). You stated that the hangers are made of steel and have a PVC coating to keep garments securely in place. Each hanger features a hook at the top and a hook on the front that allows another hanger to be hung from the cascading hanger. The applicable subheading for the steel clothes hangers (item numbers 73165, 73166 and 73167) 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 plastic clothes hangers (item numbers 72230, 72231, 72232 and 72233) 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