CLA-2-39:OT:RR:NC:N2:421
Ms. Cindy Kilgore
Lanier Clothes
999 Peachtree Street, Suite 500
Atlanta, GA 30309
RE: The tariff classification of plastic hangers
Dear Ms. Kilgore:
In your letter dated May 13, 2014, you requested a tariff classification ruling.
Fifteen sample hangers were provided with your letter. All are made of molded plastics and all have metal swivel top hooks. All will be imported with clothing. Style 6012 (Exhibit 9) is a 12 inch bottom hanger, measuring 5/16 inch at the ridge, with pinch grips and a metal spring. Style 484 (Exhibit 13) is a 17 inch top hanger, measuring 5/16 inch at the ridge, molded to incorporate a hook at the lower middle portion through which a bottom hanger may be secured to facilitate the hanging of two-piece garments. The remaining samples are of various sizes and constructions. Most are said to be used for suits, blazers or coats. The samples are marked to indicate various countries of origin, including China and Canada. Only a few are marked to indicate their style numbers.
The applicable subheading for the hangers, if imported separately from the 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/.
You ask whether the hangers, when imported holding apparel, may be classified separately 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.
You state that, although the importer does not participate in a hanger recovery program, the hangers are all of durable construction and are suitable for repetitive use. In HQ 964963, dated June 19, 2001, Headquarters noted that actual reuse of the hangers is not necessary as long as the hangers are substantial and are of the class or kind of goods used for the conveyance of garments.
Hanger styles 6012 (Exhibit 9) and 484 (Exhibit 13), which are used in hanger recovery systems and are suitable for repetitive use for the conveyance of goods, may be classified separately in subheading 3923.90.0080, HTSUS, even when imported with garments.
The remaining hangers are not similar in style or construction to other hangers that have been ruled to be suitable for repetitive use. Hanger style 2412/2517 (Exhibits 6, 7) was the subject of NY N121915, dated September 28, 2010, which noted that there was no evidence that this style was suitable for repetitive use. Several of the sample hangers (Exhibits 3, 4, 7, 10, 12) include plastic plackets printed with the name of a retail store or clothing brand; one sample (Exhibit 1) includes a glued-on label with the name of a clothing brand; and one sample (Exhibit 8) is printed with a designer’s name directly on the plastic hanger. The personalization of the hangers makes it questionable whether such hangers could be used in a hanger recovery program that intermingles collected hangers for resale to manufacturers for reuse for the international shipment of garments.
This office has no evidence that hangers of this construction are suitable for commercial reuse, and you have not submitted any information or documentation demonstrating repeated use of these particular styles or of styles of similar construction for the commercial shipment of garments. In the absence of such evidence, the hangers are classifiable with the garments with which they are imported and are dutiable at the same rate of duty as the garments. If you can provide such information, you may wish to consider resubmission of your request. Please note that ruling requests are limited to a maximum of five items. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. The hangers must be marked to indicate their respective style numbers.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division