CLA-2-39:OT:RR:NC:N1:137
Greg Montgomery
OEC Logistics, Inc.
11960 Westline Industrial Drive #350
St. Louis, MO 63134
RE: The tariff classification of plastic hangers from China
Dear Mr. Montgomery:
In your letter dated November 21, 2019, you requested a tariff classification ruling, on behalf of your client Store Supply Warehouse, LLC.
Four sample hangers were included with your request and are being returned as you requested.
The hangers will be imported alone without garments. They will be marketed to shops and boutiques for displaying merchandise.
Hanger # 25107 is a 16 inch slope shoulder white plastic dress hanger. This hanger is completely plastic with a fixed hook.
Hanger # 25260 is a plastic lingerie hanger with padded black satin. The hangers feature a ribbon bow at the neck of the metal hook to add a feminine touch. It has an anchored metal swivel hook and pinch-grip clips.
Hanger # 25118 is a 16 inch sloped shoulder white plastic dress hanger. The hanger is completely plastic with a fixed hook.
Hanger # 25142 is a 10 inch white children’s plastic dress hangers. The hanger is completely plastic with a fixed hook.
The applicable subheading for the plastic hangers (25107, 25118, and 25142), will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, articles for the conveyance or packing or goods, of plastics: other. The general rate of duty will be 3 percent ad valorem.
The applicable subheading for the hanger style number 25260 will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3923.90.0080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3923.90.0080, HTSUS, listed above. Products of China classified under subheading 6307.90.9889, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9889, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division