The tariff classification of plastic hangers from China and Bangladesh

N233153 October 2, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Mr. Charles Spoto Alba Wheels Up International, Inc. 150-30 132nd Avenue, Suite 208 Jamaica, NY 11434 RE: The tariff classification of plastic hangers from China and Bangladesh Dear Mr. Spoto: In your letter dated September 6, 2012, on behalf of Ariela-Alpha International LLC, you requested a tariff classification ruling. Five sample hangers were provided with your request. Style W-340 is a 16 inch top hanger. It is made in a one piece molded construction with an integral plastic top hook for hanging over a garment rod. It measures 3/16 inch in thickness at the ridge. The hanger includes a size clip on the side of the top hook. Style LP-255 is a 10 inch intimate hanger for bras. It is made in a one piece molded construction with an integral plastic top hook for hanging over a garment rod. It measures 1/8 inch in thickness at the ridge. The hanger body is molded with double arms and is designed to hold two bras. Style WP-25X is a 12 inch intimate hanger for plus size bras and panties. It is made in a one piece molded construction with an integral plastic top hook for hanging over a garment rod. It measures 3/16 inch in thickness at the ridge. Style WP-6512 is a 12 inch pinch clip bottom hanger. It is molded with an integral plastic top hook for hanging over a garment rod. It measures 5/16 inch in thickness at the ridge. The hanger incorporates plastic jaws with metal pinch grips for holding a skirt, slacks or other bottom garment. Style WP-6712 is a 12 inch coordinate pinch hanger. It is molded with an integral plastic loop at the top to hang over a top hanger so that a bottom coordinate piece can be attached. It measures 5/16 inch in thickness at the ridge and has plastic jaws with metal pinch grips for holding a bottom garment. The applicable subheading for the hangers, when imported without garments, 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. Articles classifiable under subheading 3923.90.0080, HTSUS, which are products of Bangladesh, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. You ask whether the hangers, when imported holding apparel, are separately classifiable from 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. In HQ 964963, 964964 and 964948, all dated June 19, 2001, Customs Headquarters ruled that certain hangers that were of substantial construction and that were used in hanger recovery systems for the repeated international transport of garments were suitable for repetitive use for the conveyance of goods and could be classified separately in subheading 3923.90.00, HTSUS, even when imported with garments. Those hangers had metal swivel top hooks and the ridge of the plastic portions measured 3/8 inch in thickness. They had a useful life of 4 to 6 cycles. Documents were provided to verify the claim that a substantial portion of the imported hangers were forwarded to a hanger supply company and then sorted, sanitized and sold to garment vendors for use in packing, shipping, and transporting other garments. The sample hangers provided with your request are not similar to the hangers in the above cited rulings or to other hangers that have been ruled to be suitable for repetitive use for the conveyance of goods. Three of the sample hangers, W-340, LP-255 and WP-25X, appear to be of a type normally used for one time shipping of intimates and other lightweight garments. They are flimsily constructed and do not appear to be suitable for commercial reuse for the international shipment of garments. Hangers that are not suitable for commercial reuse are classifiable with the garments with which they are imported, and are dutiable at the same rate as those garments, in accordance with the provisions of GRI 5(b). Two of the hangers, styles WP-6512 and WP-6712, are of more substantial construction than styles W-340, LP-255 and WP-25X, but are not constructed as substantially as the hangers of HQ 964963, 964964 and 964948. Styles WP-6512 and WP-6712 have integral molded plastic top hooks rather than wire swivel top hooks for hanging over a garment rod and are of thinner construction. This office has no evidence that hangers of this construction are suitable for commercial reuse, and you have not submitted any information or documentation substantiating commercial reuse of these particular styles or of styles of similar construction. If you have such evidence, you may resubmit your request with supporting documentation. Such documentation must include evidence that demonstrates reuse of such hangers for the commercial shipment of garments and that demonstrates repeated reuse. The evidence should document the number of times each such hanger can be reused for commercial shipment of garments. Again, hangers that are not suitable for reuse in a commercial sense are classifiable with the garments with which they are imported. 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, Thomas J. Russo Director National Commodity Specialist Division