CLA-2-39:OT:RR:NC:N2:222

Ms. Elham Jawady
Merrick Engineering
7325 Imperial Dr.
Waco, TX 76712

RE: The tariff classification of plastic skirt/slacks hangers with plastic clips and steel and plastic jawbreaker skirt hangers from China

Dear Ms. Jawady:

In your letter dated January 27, 2009, you requested a tariff classification ruling.

The submitted samples are identified as follows:

2 PK Skirt + Slacks Hangers with soft touch clips. This item consists of two hangers packaged together for retail sale. Each hanger consists of a plastic hook on top, a plastic arch shaped mid section and a plastic cross bar. Each hanger has two plastic clips attached to the cross bar, designed to hang skirts or slacks.

Skirt Hanger (Jawbreaker). This item has an upper portion that consists of a metal top hook, from which shaped intertwining metal wire extends downward. Since the wire attracts a magnet, this office believes that it is made of steel. The hanger has a lower portion made of plastic that is designed in a jaw-like configuration. Holding the wire apart causes the jaws of the lower portion to separate while joining the wire closes the jaws around skirts and similar garments that will hang vertically.

The applicable subheading for the 2 PK Skirt + Slacks Hangers with soft touch clips 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.

The applicable subheading for the Skirt Hanger (Jawbreaker) will be 7323.99.9060, 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.

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