CLA-2-39:OT:RR:NC:N2:222
Ms. Francine Ramsey
Hampton Direct, Inc.
P. O. Box 1199
Williston, VT 05495
RE: The tariff classification of plastic hanger and hook assemblies, plastic and steel hanger and hook assemblies and LED lamps from China
Dear Ms. Ramsey:
In your letter dated August 6, 2008, you requested a tariff classification ruling. The submitted sample is identified as a Set/10 Wonder Hanger Box Set, SKU# 74200. It is comprised of the following articles: ten Wonder Hangers, four Bendable Hangers and two Ultrabright 5-LED Lights. Another item that your company will import is identified as SKU# 74300, which will include six Wonder Hangers and one Ultrabright 5-LED Light. The articles of these two items are described as follows:
Wonder Hanger – This article is made of polypropylene (PP) plastic material and polystyrene (PS) plastic material. The Wonder Hangers consists of ten plastic hangers and twenty plastic hooks. Each hanger measures 9-3/8 inches long by ¼ of an inch wide by 1 inch high. There are two apertures on each hanger, one on each end. After purchase, the consumer will push one hook into each aperture until it locks in place. Therefore, each hanger will have two hooks from which it can be hung horizontally in a closet.
Each hanger has five cutout sections from which five articles of clothing can be respectively hung. One of the hooks can be removed so that the hanger can hang vertically if desired, thereby saving closet space.
Bendable Hangers – This article is made of steel and plastic. Each bendable hanger is comprised of a narrow steel rod that is inserted through a foam plastic material that is cylindrical in shape. There is a plastic fitting at each of the two ends of the steel rod, holding the foam plastic in place, so that it cannot be slid off or the steel rod. The rod of the bendable hangers measures approximately 16 inches in length. Included with the four bendable hangers are four steel hooks, that the consumer can insert through a plastic loop that is attached to the center of the plastic foam material, thereby providing the hanger with the means to be hung from a closet bar. The rod of the bendable hanger can be bent into a downward position, to prevent marks on shirts and sweaters or can be bent into an upward position to keep V-necks and spaghetti straps from falling off the hanger.
Ultrabright LED Lights – This article light is a battery-operated tap light lamp in an oblong plastic housing measuring approximately 5.75 inches long by 1.5 inches wide by 1 inch high at its widest points. It features 5 recessed light emitting diode (LED) bulbs and reflectors under a clear plastic lens. The lights are illuminated by depressing the lens. Adhesive-backed hook-and-loop tape allows the Ultrabright 5-LED Light to be mounted on any flat surface.
The Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs), although not legally binding, are the official interpretation of the tariff at the international level. In applying the provisions of the Harmonized Tariff Schedule of the United States (HTSUS), Customs will look to the ENs for guidance. In determining whether two or more articles imported together constitute a “set put up for retail sale” and are, therefore, classifiable under a single tariff provision, Explanatory Note X for General Rule of Interpretation (GRI) 3(b) provides the criteria as to whether the goods: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
In this case, the subject articles meet criteria (a) and (c) but do not meet criteria (b). A paper insert that is included with the Ultrabright 5-LED Light states that this item can be used in closets, drawers, cars, garages, cabinets, hallways, kids rooms, purses, offices and under sinks. Therefore, the Ultrabright 5-LED Light is not put up together with the rest of the articles of this item to meet a particular need or carry out a specific activity. Consequently, all articles of this item must be classified separately.
The applicable subheading for the Wonder Hangers will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the Bendable Hangers will be 7323.99.9060, HTSUS, which provides for…other household articles…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.
The applicable subheading for the Ultrabright 5-LED Light will be 9405.40.8000, HTSUS, which provides for lamps and lighting fittings…not elsewhere specified or included: other electric lamps and light fittings: other. 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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division