The tariff classification of paper covers for garment hangers from China

N330821 March 7, 2023 CLA-2-48:OT:RR:NC:N1:130 CATEGORY: Classification                                                                       TARIFF NO.: 4823.90.8680; 9903.88.03 Ms. Jacquelyn Votra Trans-Boarder Global Freight Systems 2103 Route 9 Round Lake, NY 12151 RE:      The tariff classification of paper covers for garment hangers from China Dear Ms. Votra: In your letter, dated February 7, 2023, you requested a binding tariff classification ruling on behalf of your client, Cleaner’s Supply Inc.  The ruling was returned to you for additional information, which was received by this office on February 9, 2023.  The ruling was requested on paper covers for garment hangers.  Samples and product information were submitted for our review. Item number GC23 is constructed of two sheets of uncoated white paper that are cut to a 6-sided polygon shape.  The two sheets are glued together at the two upper diagonal edges, forming an open bottom with a small opening at top edge through which to fit the hook of a garment hanger.  Item GC130 has the same construction as GC23 except on one side of hanger cover, it is printed with the words “LOOK GREAT • FEEL GREAT • IN YOUR FRESH CLEAN CLOTHES” and images of various types of garments such as shirt, jackets, trousers, ties, etc.  The back side of the paper hanger cover is not printed.  You indicated in your letter that there are other styles with printed expressions like “Thank you” or “We love our customers”. In your letter, you propose classification of the hanger covers in subheading 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Other.  We disagree.  Item number GC23 contains no printing at all, so does not meet the requirements for printed articles in Chapter 49.  For the item number GC130 bearing printed words and images, we refer to the Explanatory Notes to Chapter 49, which state, “…this Chapter covers all printed matter of which the essential nature and use is determined by the fact of its being printed with motifs, characters or pictorial representations.”  Printed words such as “LOOK GREAT • FEEL GREAT • IN YOUR FRESH CLEAN CLOTHES” or “We love our customers” do not impart the essential nature and use of the paper hanger covers but are merely subsidiary to the covers’ use. The function of the hanger covers is unchanged with or without the printing.  Therefore, classification in heading 4911, HTSUS, as printed matter, is precluded. The applicable subheading for item GC23 and GC130, paper covers for garment hangers, will be 4823.90.8680, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other: Other.  The rate of duty will be free.  Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4823.90.8680, 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 4823.90.8680, 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, including information on exclusions and their effective dates, 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 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 Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division