The tariff classification of children’s wooden clothes hangers from China

N054084 March 31, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.10.0000 Ms. Debbie Taylor The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of children’s wooden clothes hangers from China Dear Ms. Taylor: In your letter dated March 3, 2009 you requested a tariff classification ruling. The ruling was requested on SKU # 10049387, identified as “Children’s Wooden Hangers Pkg/3”. A sample of one hanger was submitted. The hangers will be sold in packages of three. The sample consists of a 10” long x ¾” wide x 3/8” thick slightly curved hanger made of wood. A metal wire hook is attached at the center of the hanger. The hanger has two notches across the top surface to assist in hanging various clothes. A decorative 1” round wooden head with ears, painted to resemble a cat, is strung on the base of the wire hook. The other hangers in the set will be decorated with other animal characters. The applicable subheading for the children’s wooden hangers, SKU # 10049387, will be 4421.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other articles of wood: Clothes hangers. The rate of duty will be 3.2 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division