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N2950012018-04-06New YorkClassification

The tariff classification of plastic hangers from China

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

Summary

The tariff classification of plastic hangers from China

Ruling Text

N295001 April 6, 2018 CLA-2-39:OT:RR:NC:N1:119 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Michael S. McCullough Vandegrift Forwarding Company, Inc. 9317 Cheshire Rd Sunbury, OH 43074 RE: The tariff classification of plastic hangers from China Dear Mr. McCullough: In your letter dated March 8, 2018, on behalf of your client SGI Apparel Ltd., you requested a tariff classification ruling. Representative samples of the 7 hanger styles in question were submitted with your request and will be returned to you under separate cover. Sample 1, identified as WMT W227, consists of a top hanger (W227) and a coordinate bottom hanger (WP6712). Style W227 is a clear plastic top hanger made of a one-piece molded construction. It features an integral top hook for hanging over a garment rod, 2 shoulder strap slots and a space to accommodate a side sizer. Style WP6712 is a clear plastic coordinate bottom hanger. It is molded with a plastic top ring that loops over a top hanger to hang two-piece garments and has plastic jaws with metal pinch grips for holding a bottom garment. Sample 2, identified as TGT CFC288, consists of a top hanger (CT-12) and a coordinate bottom hanger (CFC288). Style CT-12 is a white plastic molded hanger with rounded ends, a hollow interior and an integral plastic top hook for hanging over a garment rod. This hanger also features a flat top where size information can be attached. Style CFC288 is a white plastic bottom hanger of one-piece molded construction. It has an integral top loop to hang over a top hanger for hanging two piece garments. Sample 3 is identified as STK 427. Style 427 is a white plastic hanger which incorporates both a top hanger and a bottom hanger. It is of one-piece molded construction and can accommodate a side sizer. Sample 4 is identified as JCP498. Style 498 is a top hanger with a black plastic body and non-swivel metal hook. This 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. Sample 5 is identified as HD480. Style 480 is black top hanger of molded one-piece construction. This hanger features an integral top hook for hanging over a garment rod, 2 shoulder strap slots, non-slip ridges to prevent garments from falling off and a space to accommodate a side sizer. The applicable subheading for the hangers, if imported alone, will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTS), 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. You have asked whether these hangers are suitable for repetitive use and classifiable separately from their accompanying garments. General Rule of Interpretation (GRI) 5(b) of the HTS 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. Six of the hanger styles under consideration have previously been ruled upon. Styles W227 (most recently addressed in NY N020195), WP6712 (addressed in NY N233153 ), 427(addressed in NY I87131) and 498 (addressed in NY J86669) were all determined to be unsuitable for the repetitive shipment of garments, considered ordinary packing and classifiable with the garments with which they are imported. Style CT-12, which was most recently discussed in HQ H266818, was considered of durable enough construction, clearly suitable for repetitive reuse and classified separately from the garment in subheading 3923.90.0080, HTSUS. In HQ H079697, Style CFC288 was designated as an Instrument of International Traffic (IIT). Therefore, this hanger is deemed to be of substantial construction, suitable for reuse and classified separately from the garment in subheading 3923.90.0080, HTSUS. The classification of Style 480 has never been addressed and you have not provided any information that this hanger is of a type suitable for reuse. As stated in H258772, “Suitable for reuse” does not mean merely that the specific hangers are strong enough to be reused, but also that there exists a commercial viability for that reuse. This office needs additional information in order to determine the classification of Style 480 when imported holding apparel. Evidence of commercial reuse may include participation in a hanger recovery program, documentation verifying re-sales of the relevant style of hangers, after its original use, to garment vendors for use in packing, shipping, and transportation of garments or other proof clearly demonstrating suitability for repetitive use. 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 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

Related Rulings for HTS 3923.90.00.80

Other CBP classification decisions referencing the same tariff code.