The tariff classification of clothes hangers from Taiwan and China

N241117 May 1, 2013 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9080; 3924.90.5650 Mr. Todd Brand Liberty Diversified International, Inc. 5600 North Highway 169 New Hope, MN 55428 RE: The tariff classification of clothes hangers from Taiwan and China Dear Mr. Brand: In your letter dated April 23, 2013, on behalf of Safco Products Company, you requested a tariff classification ruling. Advertising/marketing literature for the subject hangers was submitted for our review. The subject merchandise is identified in your letter as three styles of clothes hangers that are primarily used in public areas of buildings. The first style is identified as the Impromptu Garment Hanger (item number 4603BL), the second style is identified as the One Piece Hanger (item number 4247BL), and the third style is identified as the Plastic Coat Hanger (item number 4251BL). The Impromptu Garment Hanger is constructed of a hollow steel tube with a plastic cap on each end. The tube has a 58 inch diameter. The hook at the top is made of steel and is welded to the steel tube. The One Piece Hanger is constructed of a molded piece of plastic with a metal hook at the top. The Plastic Coat Hanger is constructed of a single molded piece of plastic with a hook at the top. You suggested classification for the Impromptu Garment Hanger under consideration in heading 7323, Harmonized Tariff Schedule of the United States (HTSUS), as table, kitchen or other household articles and parts thereof, of iron or steel, and the One Piece Hanger and the Plastic Coat Hanger in heading 3924, HTSUS, which provides for tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. We note that the Explanatory Notes to heading 73.23, HTSUS, states that it comprises a wide range of iron or steel articles used for table, kitchen or other household purposes and that it includes the same goods for use in hotels, restaurants, boarding-houses, canteens, barracks, etc. Among the goods specifically mentioned in the heading for other household articles are clothes hangers. We note that you stated in your letter that the subject clothes hangers are designed to be used in common areas in offices, hotels, restaurants and hospitals. Therefore, we agree with your proposed classifications for the Impromptu Garment Hangers in heading 7323, HTSUS, as other household articles of iron or steel, and the One Piece Hangers and the Plastic Coat Hangers in heading 3924, HTSUS, as other household articles of plastics. The applicable subheading for the Impromptu Garment Hanger (item number 4603BL), will be 7323.99.9080, 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 One Piece Hanger (item number 4247BL) and the Plastic Coat Hanger (item number 4251BL) 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. The Impromptu Garment Hanger (item number 4603BL) may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/. 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, Thomas J. Russo Director National Commodity Specialist Division