The tariff classification of plastic hangers from China

N279925 October 27, 2016 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Michael S. McCullough Vandegrift Forwarding Company Inc. 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of plastic hangers from China Dear Mr. McCullough: In your letter dated September 15, 2016, you requested a tariff classification ruling on behalf of your client, International Intimates Inc. Representative samples were included with your submission and will be returned to you under separate cover. The items under consideration are four plastic hangers. Style #470 is a 17” top hanger with a molded plastic top hook and plastic body and two notches across the top surface to hold garments with shoulder straps. Style #484 is a black 17” top hanger with a plastic body and a metal swivel top hook. The hanger also includes two notches and non-slip ridges to prevent the garment from sliding off. Style #6210 is a black 10” bottom hanger with a metal swivel top hook, plastic body and plastic pinch clips that secure with a metal spring clip. The fourth sample which is not marked with a style number is a black 10” bra and panty hanger made entirely of plastic. You indicate that style #’s 470, 484 and 6210 will be imported with sleepwear or lingerie while the hanger with no style number will be imported with bras and panties. The applicable subheading for the hangers, if imported separately from the 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; stoppers, lids, caps and other closures, of plastics: Other, Other. The rate of duty will be 3 percent ad valorem. In your letter, you ask whether the hangers are suitable for repetitive use and if they can be separately classified from the garments with which they will be imported. 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. Headquarters Rulings HQ 964963, 964964 and 964948, all dated June 19, 2001, described hangers used in hanger recovery systems that were of substantial construction and were suitable for repetitive use for the conveyance of goods. Hangers of similar construction, and thus suitable for commercial reuse, may be classified separately in subheading 3923.90.0080, HTSUS, even when imported with garments. Hanger style #’s 484 and 6210 were specifically addressed in HQ 964964. As these styles have been previously found to be suitable for repetitive use for the conveyance of goods, they may be classified separately in subheading 3923.90.0080, HTSUS, even when imported with garments. Style #470 was previously ruled upon in NY R02794 dated November 18, 2005. In that ruling, it was determined that this particular hanger style was not suitable for repetitive commercial use. Therefore, the subject hanger should be classified with the garments with which it is imported. The bra and panty hanger (no style number) is of a flimsy one-piece molded construction that is not suitable for repetitive use for the commercial shipment of garments. As such, this hanger should be classified with the garments with which it is 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 https://hts.usitc.gov/current. 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 April Cutuli at april.a.cutuli@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division