The tariff classification of clothes hangers from China

N143055 February 9, 2011 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9080; 3924.90.5650 Ms. Martha De Castro Bed Bath & Beyond 650 Liberty Avenue Union, NJ 07083 RE: The tariff classification of clothes hangers from China Dear Ms. De Castro: In your letter received by our office on January 13, 2011, on behalf of Bed Bath and Beyond Procurement Company Inc., you requested a tariff classification ruling on clothes hangers. Samples of the subject hangers were submitted for our review and will be returned to you as requested. The samples you submitted are three styles of clothes hangers used in the home. The first style is identified as a set of 5 suit hangers, SKU number 17969579. Each suit hanger features a steel swivel hook at the top, two clear plastic side arms and a horizontal steel bar with two steel clips to keep garments securely in place. The second style is identified as a set of 7 dress hangers, SKU number 17969595. Each dress hanger features a steel swivel hook at the top and two clear plastic side arms. The third style is identified as a set of 5 skirt/pant hangers, SKU number 17969609. Each skirt/pant hanger features a steel swivel hook at the top, two clear plastic side arms and a horizontal steel bar with two steel clips. The applicable subheading for the suit hangers (SKU number 17969579) and skirt/pant hangers (SKU number 17969609) will be 7323.99.9080, 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 dress hangers (SKU number 17969595) will be 3924.90.5650, HTSUS, which provides for tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics, 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