CLA-2-73:OT:RR:NC:N1:113
Ms. Tania Balog
Ranko Balog Co.
P.O. Box 92916
Los Angeles, CA 90009-2916
RE: The tariff classification of hangers from China
Dear Ms. Balog:
In your letter dated August 4, 2008, on behalf of Merrick Engineering, Inc., you requested a tariff classification ruling. A sample of each style of hanger for which you are requesting a ruling was submitted for our review.
The samples you provided are identified as the Deluxe 5-Tier Swing Arm Slack Rack (item number 66110), Deluxe 5-Tier Slack Rack (item number 66100), Skirt/Blouse Add-On Hanger (item number 66200), 4-Tier Folding Skirt Rack (item number 66130), Skirt/Slack Add-On Hanger (item number 66300) and 10-Hook Tie & Belt Rack (item number 66190). The items attract a magnet, therefore, we believe they are made of steel. The hangers are used in the home.
The Deluxe 5-Tier Swing Arm Slack Rack has a hook at the top, arms that swivel out for easy access and hanging, and can hang up to five pairs of pants. The Deluxe 5-Tier Slack Rack has a hook at the top and can hang up to five pairs of pants. The Skirt/Blouse Add-On Hanger consists of a set of 2 hangers. Each hanger has a hook at the top and a small hook on the front that allows another hanger to be hung from the add-on hanger. The 4-Tier Folding Skirt Rack has a swivel hook at the top and two clips on each tier to keep garments securely in place. The Skirt/Slack Add-On Hanger consists of a set of 3 hangers. Each hanger has a hook at the top, two clips to keep garments securely in place, and a small hook on the front that allows another hanger to be hung from the add-on hanger. The 10-Hook Tie & Belt Rack has a swivel hook at the top and 10 hooks on the front for hanging ties and belts. The item measures approximately 14 inches in length.
The samples will be returned as requested.
The applicable subheading for the Deluxe 5-Tier Swing Arm Slack Rack, Deluxe 5-Tier Slack Rack, Skirt/Blouse Add-On Hanger, 4-Tier Folding Skirt Rack, and Skirt/Slack Add-On Hanger will be 7323.99.9060, Harmonized Tariff Schedule of the United States (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.
The applicable subheading for the 10-Hook Tie & Belt Rack will be 8302.50.0000, HTSUS, which provides for base metal mountings, fittings and similar articles…hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free.
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