The tariff classification of clothes hangers from China

N326774 July 6, 2022 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.99.9080; 9903.88.03 Ms. Sharon M. Tuck Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of clothes hangers from China Dear Ms. Tuck: In your letter dated June 23, 2022, you requested a tariff classification ruling. Photographs of the items were submitted along with your request. The merchandise under consideration are crystal skirt/slack hangers, SKU #23631801. A set of two hangers are packaged together for retail sale and are designed for repetitive household use. Each skirt/slack hanger measures approximately 14.17 inches long by 1.57 inches wide by 6.69 inches high. The hangers feature an iron swivel hook at the top, two clear plastic sidearms, and a horizontal iron bar with two iron clips. The items are made of plastic and iron and are considered a composite good under the General Rule of Interpretation (GRI) 3. The iron clips secure and hold a skirt or slack to the hangers. The iron clips perform the principal function for each hanger. It is the opinion of this office that the iron components provide the essential character of the hangers within the meaning of GRI 3(b). The applicable subheading for the crystal skirt/slack hangers, SKU #23631801 will be 7323.99.9080, Harmonized Tariff Schedule of the United States (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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7323.99.9080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7323.99.9080, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the 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 Dana L. Giammanco at dana.l.giammanco.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division