CLA-2-39:OT:RR:NC:N4:421
Mr. Frank Prackler
Harold I. Pepper Co., Inc.
82 Pine Street, Suite #202
Freeport, NY 11520
RE: The tariff classification of hangers from China
Dear Mr. Prackler:
In your letter dated May 10, 2012, on behalf of Tawil Associates Inc., you requested a tariff classification ruling.
Two samples were included with your request. The samples are felted hangers for the Truly Scrumptious by Heidi Klum line of infants’ and children’s garments. Style TS-11B is described as a layette/infant/toddler boy pant hanger. The hanger measures 8 inches in length. It has a non-swivel metal top hook for hanging over a garment rod. It has a double wire metal reinforcement inside a molded plastic flat bar covered with blue textile flock. The plastic bar measures ¼ inch in thickness. There is a blue plastic clamp on either end for holding bottom garments such as slacks. Style TS-08G is described as a layette/infant/toddler girl hanger with loop top. The hanger measures 8 inches in length. It hangs from a metal rod that has a 4 ½ inch drop that has been twisted at the top to form a loop to fit over the top hook of a top hanger. It has a double wire reinforcement inside a molded plastic flat bar covered with pink textile flock. The plastic bar measures ¼ inch in thickness. There is a pink plastic clamp on either end for holding bottom garments such as slacks or a skirt.
The applicable subheading for the hangers, when imported separately from the garments, will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, other. The rate of duty will be 3 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/.
You state that the hangers will be imported with garments on them and ask whether the hangers are classified with the merchandise or whether they are considered reusable and classified separately. General Rule of Interpretation (GRI) 5(b) of the HTSUS provides that, subject to the provisions of GRI 5(a), 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. The hangers appear to be of a type normally used for packing infants and children’s garments, in which case they are classified with the garments and are dutiable at the same rate as those garments, in accord with the provisions of GRI 5(b).
However, those provisions are not binding when the packing materials or packing containers are clearly suitable for repetitive use. In HQ 964963, 964964 and 964948, all dated June 19, 2001, Customs Headquarters ruled that certain hangers that were of substantial construction and that were used in hanger recovery systems for the repeated international transport of garments were suitable for repetitive use for the conveyance of goods and could be classified separately in subheading 3923.90.0080 even when imported with garments. Those hangers had metal swivel top hooks and the ridge of the plastic portions measured 3/8 inch in thickness. They had a useful life of 4 to 6 cycles. Documents were provided to verify the claim that a substantial portion of the imported hangers were forwarded to a hanger supply company and then sorted, sanitized and sold to garment vendors for use in packing, shipping, and transporting other garments.
In HQ 964963 Headquarters noted that "actual reuse of the hangers is not necessary as long as the hangers are substantial and are of the class or kind of goods used for the conveyance of garments." However, the hangers submitted with this request are not similar in style or construction to the hangers in the above cited rulings or to other hangers that have been ruled to be suitable for repetitive use for the conveyance of goods. Although the hangers in this request have metal top hooks, the hooks do not swivel. The plastic portions are all coated with textile flock, so it does not appear that they can be sanitized for reuse. The sample hangers appear to be the type used for one-time shipping of an infant’s or child’s garment and given to the customer at the point of sale. This office has no evidence that hangers of this construction are suitable for commercial reuse, and you have not submitted any information or documentation substantiating commercial reuse of these styles or of styles of similar construction. If you have such evidence, you may resubmit your request with supporting documentation. Such documentation must include evidence demonstrating repeated reuse of the hangers for the commercial shipment of garments.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division