Base
N1492172011-03-08New YorkClassification

The tariff classification of plastic hangers

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of plastic hangers

Ruling Text

N149217 March 8, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Ms. Dana E. Hullings Jones Apparel Group USA, Inc. 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of plastic hangers Dear Ms. Hullings: In your letter dated February 8, 2011, you requested a tariff classification ruling. Five sample hangers were included with your request. All are molded from black colored plastics and all have swivel metal top hanging hooks. Hanger style 6212 is a 12 inch bottom hanger molded with a ridge measuring 3/8 inch in width. The hanger incorporates two plastic pinch clips that operate by means of a metal spring to secure shorts, pants or skirts. Hanger style 484 is a 17 inch top hanger molded with a ridge measuring 3/8 inch in width. The hanger incorporates two shoulder strap slots along the top ridge and includes a slotted projection at the lower middle portion through which a bottom hanger may be secured to facilitate the hanging of two-piece garments. Style 3328 is a 17 inch top hanger molded with a ridge measuring 1/2 inch in width. The hanger incorporates a slotted projection at the lower middle portion through which a bottom hanger may be secured to facilitate the hanging of two-piece garments. Style 585 is a 15 inch top hanger described as a sweater hanger. It has a contoured top measuring approximately 3/8 inch in width with a hollow underside. A clear strip of ribbed silicone plastic, measuring approximately 3-3/8 inch in length and 1/4 inch in width, is glued onto the shoulder area on each side of the hanger, providing a non-slip surface to hold garments such as sweaters in place on the hanger. Each ribbed strip is molded to incorporate three plugs that fit into three holes in the shoulder of the hanger. These four styles have the style number molded into the hanger. The fifth sample is not permanently marked with any style number, but you identify it as style 494. Hanger style 494 is a 17 inch suit hanger. It has a contoured top with a hollow underside and is molded to incorporate two shoulder strap slots. The hanger measures approximately 5/8 inch in width at its midpoint and flares out slightly to 3/4 inch at the ends. It has a metal cross piece with two spring operated plastic pinch clips to hold a skirt or pair of slacks. You state that the hangers will all be manufactured in countries with which the United States has Normal Trade Relations. The samples are being returned as you requested. The applicable subheading for the plastic hangers, styles 6212, 484, 3328, 585 and 494, will be 3923.90.0080 Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics…other…other. The rate of duty will be 3 percent ad valorem. You ask whether the hangers are separately classifiable from the apparel when they are imported holding the apparel. General Rule of Interpretation (GRI) 5(b) of the HTSUS provides that, subject to the provisions of GRI 5(a), packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such materials or packing containers are clearly suitable for repetitive use. The five styles of hangers are all substantially similar to the hangers that were the subject of HQ 964948 and HQ 964963, and styles 484 and 6212 were specifically addressed in HQ 964964. In those three HQ rulings, all dated June 19, 2001, the hangers, which were all used in hanger recovery systems, were ruled to be suitable for repetitive use for the conveyance of goods and therefore separately classifiable from the garments. Thus, hanger styles 6212, 484, 3328, 585 and 494 are separately classifiable in subheading 3923.90.0080, HTSUS, even when imported with garments. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

Related Rulings for HTS 3923.90.00.80

Other CBP classification decisions referencing the same tariff code.