CLA-2-39:OT:RR:NC:N2:222
Ms. Jamie Castellanos
The Container Store
500 Freeport Parkway
Coppell, TX 75019
RE: The tariff classification of flocked plastic hangers from China
Dear Ms. Castellanos:
In your letter dated August 11, 2008, you requested a tariff classification ruling.
The submitted samples are identified as Joy Mangano Huggable Hangers – Suit Hanger, SKU# 10048462 and Joy Mangano Huggable Hangers – Shirt, SKU# 10048461. Both styles are imported and sold in retail packages of ten. Each of the hangers of both styles is composed of an underlying plastic material that is coated or covered with black flocking material to protect the garments that will be hung, while keeping the garments in place. At the top of each hanger is a long necked steel hook that makes the hanger suitable for collared garments.
The suit hanger is fashioned with a horizontal section at the bottom, over which pants can be draped. This bottom section is also made of an underlying plastic material that is coated or covered with black flocking material and is part of the same molded piece as the rest of the hanger. However, the shirt hanger does not have a horizontal bottom section and is open at the bottom. Both hangers can be used in a household closet as well as in a travel garment bag and they are all designed with curves to preserve the shape of the clothing that will be hung. Each hanger of both styles measures ¼” in thickness, yet each is strong enough to support the heaviest coat.
The applicable subheading for SKU# 10048462 and SKU# 10048461 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other : other.. The rate of duty will be 3.4 percent ad valorem.
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 http://www.usitc.gov/tata/hts/.
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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division