CLA-2-73:RR:NC:N1:113 I82853

Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL. 33301

RE: The tariff classification of hangers from China

Dear Ms. Liu:

In your letter dated May 24, 2002, you requested a tariff classification ruling.

The sample you submitted is a retail package of 10 drip-dry clothing hangers. The hangers are made of steel wire and coated with plastic.

The applicable subheading for the hangers will be 7326.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, articles of iron or steel wire, garment hangers. The rate of duty will be 3.9 percent ad valorem.

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division