871499 87 Ruling Active

The tariff classification of a 6-piece satin padded coathanger set from Taiwan.

Issued April 3, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9480, 4804.39.6040, 3307.90.0000

Headings: 4804, 6307, 3307

Product description

The tariff classification of a 6-piece satin padded coathanger set from Taiwan.

CBP rationale

The applicable subheading for the hangers will be 6307.90.9480, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles. The applicable subheading for the sachet will be 3307.90.0000, HTS, which provides for preparations for perfuming or deodorizing rooms.

Full text

NY 871499 APR 03 1992 CLA-2-63:S:N:N3G:345 871499 CATEGORY: Classification TARIFF NO.: 6307.90.9480; 3307.90.0000; 4804.39.6040 Ms. Mona Webster Import Customs Specialist Target Stores 33 South Sixth Street P.O. Box 1392 Minneapolis, Minnesota 55440-1392 RE: The tariff classification of a 6-piece satin padded coat hanger set from Taiwan. Dear Ms. Webster: In your letter dated February 12, 1992, you requested a tariff classification ruling. The item, Style 92896, consists of three wooden hangers, a sachet and scented papers. The hangers are composed of a wooden frame padded with polyester fiber filling and covered with 55 percent cotton and 45 percent polyester woven floral fabric. The sachet is constructed of the above fabric in the shape of a heart with lace sewn around the edges. The article is stuffed with polyester fiber filling and is scented with a fragrance. It has a ribbon loop attached to the top for hanging. The scented papers are six 36.5 x 60.5 cm white rectangular sheets that exude a fragrance. They are of a kind used to line the drawers of dressers, or to be similarly utilized in other storage areas. The New York Customs Laboratory reports that the samples are sheets of uncoated scented paper weighing 118.4 grams per square meter and composed of chemically bleached kraft pulp fibers. The applicable subheading for the hangers will be 6307.90.9480, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Other: Other, other. The rate of duty will be 7 percent ad valorem. The applicable subheading for the sachet will be 3307.90.0000, HTS, which provides for preparations for perfuming or deodorizing rooms...Other. The rate of duty will be 5.4 percent ad valorem. The applicable subheading for the scented papers will be 4804.39.6040, HTS, which provided for other (than certain enumerated) uncoated kraft paper weighing 150 g/m or less. The rate of duty will be 4 percent 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, Jean F. Maguire Area Director New York Seaport

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