The tariff classification of clothes hangers from China

N187615 November 3, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Mr. Marc Ticehurst TradeAid Consultants Inc. Subsidiary of Delmar International, Inc. 10636 Cote-de-Liesse Montreal, Quebec Canada H8T 1A5 RE: The tariff classification of clothes hangers from China Dear Mr. Ticehurst: In your letter dated October 5, 2011, on behalf of APP Group Canada Inc., you requested a tariff classification ruling. Photographs were provided with your letter. All four styles of hangers are composed of hollow molded acrylic plastic in a roughly V-shaped design and have a metal swivel top hook. The first hanger is identified as the Soia & Kyo 15-inch top hanger for ladies garments. The second hanger is identified as the Soia & Kyo 17-inch top hanger for men’s garments. The third hanger is identified as the Mackage 15-inch top hanger for ladies garments. The fourth hanger is identified as the Mackage 17-inch top hanger for men’s garments. These hangers will be imported with clothing. You suggest classification of the hangers separately from the clothing in subheading 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. You claim that the hangers are of durable construction and are suitable for repetitive use. The importer, however, does not participate in a hanger recovery program. 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.  You have stated that the importer does not participate in a hanger recovery program. In HQ 964963, dated June 19, 2001, Headquarters noted that actual reuse of the hangers is not necessary as long as the hangers are substantial and are of the class or kind of goods used for the conveyance of garments. The hangers of your inquiry are not similar in style or construction to other hangers that have been ruled to be suitable for repetitive use for the conveyance of goods. This office has no evidence that hangers of this construction are suitable for commercial reuse, and you have not submitted any information or documentation demonstrating repeated use of these particular styles or of styles of similar construction for the commercial shipment of garments. The hangers appear to be the types of hangers that are used for one-time shipping of garments and that are given to the customer at the point of sale. In the absence of such evidence, the hangers are classifiable with the garments with which they are imported and are dutiable at the same rate of duty as the garments. The applicable subheading for the plastic hangers, if and only if they are imported separately from the clothing, 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. The general rate of duty will be 3 percent ad valorem. These hangers, when imported with clothing, will be classified with the clothing and dutiable at the same rate as the clothing. 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