The tariff classification of skirt and pants hangers from China.
Issued December 29, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7326.90.8585
Headings: 7326
Product description
The subject items are skirt and pants hangers, style #703P. They come in a set of two. The hanging part at the top of each hanger is made of steel and the bottom part of the hanger is made of plastic. These hangers are sometimes referred to as "jawbreakers". Your merchandise is considered composite goods, consisting of different materials or made up of different components. These items shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the steel imparts the essential character.
CBP rationale
The applicable subheading for the hangers will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other.
Full text
NY 817139 December 29, 1995 CLA-2-73:RR:NC:GI:115 817139 CATEGORY: Classification TARIFF NO.: 7326.90.8585 Ms. Mona Webster Target Stores 33 South Sixth Street P.O. Box 1392 Minneapolis, Minnesota 55440-1392 RE: The tariff classification of skirt and pants hangers from China. Dear Ms. Webster: In your letter dated November 20, 1995, you requested a tariff classification ruling. The subject items are skirt and pants hangers, style #703P. They come in a set of two. The hanging part at the top of each hanger is made of steel and the bottom part of the hanger is made of plastic. These hangers are sometimes referred to as "jawbreakers". Your merchandise is considered composite goods, consisting of different materials or made up of different components. These items shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the steel imparts the essential character. The applicable subheading for the hangers will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 4.6% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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