Wooden hangers, articles of packing classified as their contents or separately classified GRI 5(b), Harmonized Tariff Schedule of the United States (HTSUS).

N296791 May 22, 2018 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification Jane L. Taeger Vandegrift Forwarding Inc. 20 South Charles Street, Suite 501 Baltimore, Maryland 21201 RE: Wooden hangers, articles of packing classified as their contents or separately classified: GRI 5(b), Harmonized Tariff Schedule of the United States (HTSUS). Dear Ms. Taeger: In your letter, dated April 25, 2018, you requested a ruling on behalf of your client, Ellery Holdings LLC. Your request focuses on whether certain wooden hangers are articles of packing or separate articles for classification purposes. Product information, including a photo of the hanger with attached curtain panels, and a sample were submitted for our review. The sample will be retained. The specially designed hangers will be imported with curtain panels affixed for display in stores. They will not be imported separately. The wood hanger, constructed of fiberboard, measures approximately 15.5 inches in length. The top strip has a metal hook in the center for hanging. Attached to the bottom of the strip on each end is a metal nail, with its head downward, upon which slides a smaller strip of wood. Attached to the pin heads is a flexible plastic strip to act as a cushion for the smaller strip. The supplied photo also shows a cardstock label, informing the retail customer of the style name, dimensions and other information about the curtains, positioned below the hanger and covering the top of the folded curtain panels. You have included specifics as to how the curtain panels are to be folded and hung between the two wooden strips so that each curtain panel is 15 inches wide and hangs to a length of 18.75 inches (length to include the hanger). The two panels must be folded side by side. The hangers may also be imported with throws attached in a similar manner. The hangers remain with the curtains/throws through the retail sale. You state that the value of the hanger constitutes less than four percent of the overall cost of the average curtain plus its hanger. In your request you suggest the hangers should be classified with the curtains rather than broken out separately. You further cite New York ruling N275065, June 17, 2016, as support for your contention. We agree. General Rule of Interpretation (GRI) 5(b) states, “…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 packing materials or packing containers are clearly suitable for repetitive use.” In the instant case the hangers are of a kind normally used for packing curtain panels. They have no ulterior purpose or use other than to display the curtains for prospective purchasers. Upon sale to the consumer, the hangers are not returned to the store for re-use. Consumers will most likely discard the hangers after removing the curtains. Any re-use of the hangers by the consumer to hang clothing or personal effects after removing the curtains would be non-commercial in nature and incidental or fugitive to the primary use of the hangers as an instrument of transportation of the curtains. Therefore, the hanger should be considered as packing material and not separately classified from the curtains or throws. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). If you have any questions regarding the ruling, contact National Import Specialist Charlene Miller at charlene.miller@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division