CLA-2-73:OT:RR:NC:N4:422
Ms. Martha De Castro
Bed Bath & Beyond
700 Liberty Ave
Union, NJ 07083
RE: The tariff classification of steel wire garment hangers with plastic coating from China
Dear Ms. De Castro:
In your undated letter that was received in this office on October 17, 2014, on behalf of Liberty Procurement Co., you requested a tariff classification ruling.
The two submitted samples are identified as clothing hangers, Vendor Style# LX-1568. The hangers are constructed of steel wire coated with polyvinyl chloride (PVC) plastic material. The top of each hanger is formed into a steel wire hook, which is not coated. The bottom portion of each hanger is formed into a horizontal steel wire section, coated with PVC, from which pants can be hung. Each hanger measures approximately 16¼” across from side to side and 8½” in height. The hangers will be imported in packages of ten, each one coated with either pink or blue PVC. A sample of each of the two colors was submitted with this ruling request. As you requested, the samples will be returned to you.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The steel wire forms the body of the hanger and provides the shape on which garments will be hung. The PVC coating merely provides a more secure surface to prevent the garments from slipping off the hanger. Therefore, it is the opinion of this office that the steel wire provides the essential character of this item within the meaning of GRI 3(b).
The applicable subheading for Vendor Style# LX-1568 will be 7323.99.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …household articles …of … steel …: other: other: not coated or plated with precious metal: other: other ..other. The rate of duty will be 3.4 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 item may be subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 1401 Constitution Avenue NW, Washington, DC 20230. For further information visit www.enforcement.trade.gov/site-index.html (scroll down to “Scope Information” and then click on “How to request a Scope Ruling”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and Countervailing Duty" on the lower right hand side under "Investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division