CLA-2-39:OT:RR:NC:N4:421
Mr. Charles Spoto
Alba Wheels Up International, Inc.
150-30 132nd Avenue, Suite 208
Jamaica, NY 11434
RE: The tariff classification of plastic hangers from China and Bangladesh
Dear Mr. Spoto:
In your letter dated September 6, 2012, on behalf of Ariela-Alpha International LLC, you requested a tariff classification ruling.
Five sample hangers were provided with your request. All are made of clear plastics. Style 484 is a 17 inch top hanger with a metal swivel top hook for hanging over a garment rod. It measures 5/16 inch in thickness at the ridge. The hanger incorporates two shoulder strap slots along the top ridge and includes a slotted projection at the lower middle portion through which a bottom hanger may be secured to facilitate the hanging of two piece garments.
Style 6012 is a 12 inch bottom hanger with a metal swivel top hook for hanging over a garment rod. It measures 7/16 inch in thickness at the ridge. It incorporates pinch clips that operate by means of a metal spring to secure pants, skirts or other bottom garments.
Styles GS-19, WP-25 and WP-25A are 10 inch intimate hangers for bras and panties. These hangers are made of a one piece molded construction with an integral top hook for hanging over a garment rod. Each measures 1/8 inch in thickness at the ridge. Styles WP-25 and WP-25A have plastic sizers snapped onto the top of the hook that are printed with the size of the bra or panty.
The applicable subheading for the hangers, when imported without garments, will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics, other. The general rate of duty will be 3 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/.
Articles classifiable under subheading 3923.90.0080, HTSUS, which are products of Bangladesh, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
You ask whether the hangers, when imported holding apparel, are separately classifiable from the apparel. General Rule of Interpretation (GRI) 5(b) of the HTSUS provides that, subject to the provisions of GRI 5(a), packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such materials or packing containers are clearly suitable for repetitive use.
In HQ 964963, 964964 and 964948, all dated June 19, 2001, Customs Headquarters ruled that certain hangers that were of substantial construction and that were used in hanger recovery systems for the repeated international transport of garments were suitable for repetitive use for the conveyance of goods and could be classified separately in subheading 3923.90.00, HTSUS, even when imported with garments. Those hangers had metal swivel top hooks and the ridge of the plastic portions measured 3/8 inch in thickness. They had a useful life of 4 to 6 cycles. Documents were provided to verify the claim that a substantial portion of the imported hangers were forwarded to a hanger supply company and then sorted, sanitized and sold to garment vendors for use in packing, shipping, and transporting other garments.
Hanger styles 484 and 6012 were specifically addressed in HQ 964964. These styles are of substantial construction, are used in hanger recovery systems, and are suitable for repetitive use for the conveyance of goods. Thus, styles 484 and 6012 are classifiable separately from the garments, in subheading 3923.90.0080, HTSUS, even when imported with the garments.
Styles GS-19, WP-25 and WP-25A are of a type normally used for one time shipping of intimates. They are flimsily constructed and do not appear to be suitable for commercial reuse for the international shipment of garments. Hangers that are not suitable for commercial reuse are classifiable with the garments with which they are imported, and are dutiable at the same rate as those garments, in accordance with the provisions of GRI 5(b).
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division