CLA-2-39:OT:RR:NC:N1:422
Mr. Michael R. Spano
Michael R. Spano & Co., Inc.
190 McKee Street
Floral Park, NY 11001
RE: The tariff classification of clothes hangers from China
Dear Mr. Spano:
In your letter dated December 14, 2012, on behalf of Prime Line Packaging Inc., you requested a tariff classification ruling.
The submitted samples, which will be returned to you as requested, are identified as follows:
Non swivel Hanger 10½ inch with metal top hook – This item is a clothes hanger, the body of which is comprised of plastic material that is coated or covered with a blue textile flocking material, giving it a velvet-like appearance. The upper section of the body of the hanger is curved and is apparently designed to help preserve the shape of clothing that will be hung. At the bottom of the body of the hanger is a horizontal section, over which pants can be draped. Both the curved upper section and the horizontal bottom section of the body of the hanger are part of the same molded piece that is comprised of the same coated or covered plastic. At the top of the body of the hanger is a non-swivel metal hook.
Non swivel Hanger of metal with rubber/plastic covering, with clips – This item is a clothes hanger that features a non-swivel metal hook at the top, a horizontal metal bar and a metal hook at the front that allows an article or another hanger to be hung. The horizontal bar has two metal clips to keep garments securely in place. The horizontal bar and the clips are partially covered with green rubber/plastic. The metal components attract a magnet. Therefore, we believe that the hooks, bars and clips are made of iron or steel.
You suggest classification for both hangers in subheading 3923.90.0080 as articles for the conveyance or packing of goods, of plastics…other, other. However, Customs Headquarters has repeatedly ruled that the articles of heading 3923 are those that are used in the conveyance or packing of bulk goods and commercial goods, not items in the possession of the consumer. See HQ 963493, dated March 23, 2000, HQ 960155, dated May 15, 1997, and HQ 967002, dated February 18, 2005. You reference NY N217428, dated June 6, 2012, which classified a plastic hanger with a flocked surface in subheading 3923.80. The hanger of that ruling was of insubstantial construction, was a type used for shipping infants garment from the manufacturer to the retail store and was a type given to the customer at the time of sale of the garment. The hangers that are the subject of this request are of substantial construction and are a type sold directly to a consumer to be used for closet storage of the consumer’s own garments.
Both hangers are considered to be composite goods under General Rule of Interpretation (GRI) 3. It is the opinion of this office that the plastic material provides the essential character of the flocked hanger and the iron or steel components provide the essential character of the metal hanger with clips, within the meaning of GRI 3(b).
The metal hanger with clips may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/.
The applicable subheading for the flocked hanger will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other…other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the metal hanger with clips will be 7323.99.9080, 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,
Thomas J. Russo
Director
National Commodity Specialist Division