CLA-2-44:RR:NC:SP:230 F82717
Mr. Frank Prackler
Harold I. Pepper Co., Inc.
181 So. Franklin Ave. (Suite 218)
Valley Stream, NY 11581
RE: The tariff classification of clothes hangers and towel racks from China.
Dear Mr. Prackler:
In your letter dated January 31, 2000, you requested a tariff classification ruling on behalf of EZ Do Inc. (Edison, NJ). Samples of three kinds of clothes hangers, and illustrative literature for a towel rack, were submitted and will be retained for reference.
The first sample (item #97071) is a set of two identical “suit hangers,” roughly triangular in shape, packed together in a paperboard sleeve printed with product information and a bar code. Except for the metal hook at the top, each hanger is made entirely of wood.
The applicable subheading for the wooden “suit hangers” will be 4421.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of wood: clothes hangers. The rate of duty will be 3.2%.
The second sample (item #05004) is a “revolving space-saver hanger with non-slip swing bars.” This is an all-plastic model featuring a rotating hook and dual rotating horizontal bars with spring-action clasps mounted on them. A printed retail card displaying product information and a bar code is attached to the hanger.
The applicable subheading for the plastic space-saver hanger will be 3924.90.5500, HTS, which provides for other (non-enumerated) household articles of plastics. The rate of duty will be 3.4%.
The third sample (item #91010) is a set of two identical plastic-coated wire hangers with plastic clips designed for use in the home. They are packed together in a printed paperboard sleeve identifying them as “suit & blouse” hangers.
The applicable subheading for the wire “suit & blouse” hangers will be 7323.99.9060, HTS, 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%.
The fourth item is a floor-standing towel rack. A photo submitted with your inquiry shows it in a bathroom setting. Based on an accompanying diagram with assembly instructions, it appears to be made essentially of metal tubes.
The applicable subheading for the towel rack will be 9403.20.0010, HTS, which provides for other metal furniture…household. The rate of duty will be free.
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 Paul Garretto at 212-637-7009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division