CLA-2-73:OT:RR:NC:N1:113
Mr. Kevin Ying
GoSource USA, LLC
15530 SW 170 Terrace
Miami, FL 33187
RE: The tariff classification of hangers from China
Dear Mr. Ying:
In your letter dated May 5, 2008, you requested a tariff classification ruling. Five samples of hangers were submitted for our review.
The hangers for which you are requesting a ruling include SKU numbers 200801, 200802, 200803, 200804 and 200805. The hangers are made of steel wire and coated with vinyl. SKU number 200801 is a white-colored hanger that measures approximately 18 inches in width. SKU number 200802 is a black-colored hanger that measures approximately 18 inches in width. SKU number 200803 is a light blue-colored hanger that measures approximately 18 inches in width. SKU number 200804 is a light blue-colored hanger that measures approximately 16 inches in width. SKU number 200805 is a blue-colored hanger that measures approximately 16 inches in width. Each of the hangers features a non-swivel top hook. You state that the hangers will be imported in boxes containing 200 pieces, 250 pieces or 500 pieces per box based on the customers’ requirements.
In your letter, you suggest classification of the hangers under heading 7323, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel. However, these hangers are not principally used in the home and are therefore not classified as household articles in heading 7323. Steel wire hangers principally used for the transport or display of clothing are classified in heading 7326, which provides for other articles of iron or steel.
The applicable subheading for the hangers will be 7326.20.0020, HTSUS, 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.
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 Ann Taub at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division