The tariff classification of plastic hangers.

NY J83816 May 20, 2003 CLA-2-39:RR:NC:SP:221 J83816 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Mr. Joseph Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of plastic hangers. Dear Mr. Hoffacker: In your letter dated April 21, 2003, on behalf of Golden Touch Group, you requested a tariff classification ruling. Samples of five plastic hangers were submitted with your letter. Styles 115, 118, 529, 474 and SH119 are all top hangers. All are made entirely of plastics in a one piece molded construction. Styles 118, 529, 474 and SH119 are of substantial construction, with a molded plastic ridge measuring from 3/8 to 7/16 inch in thickness. The top hooks for these styles measure from ¼ inch to 3/8 inch in thickness along the ridge. Style 115 is of significantly less substantial construction, measuring approximately 3/16 inch along the ridge. The samples will be retained for reference purposes. You indicate in your letter that the hangers will be imported from various countries. For purposes of this reply it is assumed that all are countries with which the United States has Normal Trade Relations. The applicable subheading for hanger styles 115, 118, 529, 474 and SH119 will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics…other. The rate of duty will be 3 percent ad valorem. 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 HTS 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. HQ 964963, 964964 and 964948, all dated June 19, 2001, described hangers used in hanger recovery systems that were of substantial construction and were suitable for repetitive use for the conveyance of goods. Hangers of similar construction, and thus suitable for commercial reuse, may be classified separately in subheading 3923.90.0080, HTS, even when imported with garments. Four of the hangers submitted with your request, styles 118, 529, 474 and SH119, are constructed substantially enough to be suitable for repetitive use and may be classified separately in subheading 3923.90.0080, HTS, even when imported with garments. Hanger style 115 is of significantly flimsier construction than the hangers of HQ 964963, 964964 and 964948. This office has no evidence that hangers of this construction are suitable for commercial reuse, and you have not submitted any information or documentation substantiating commercial reuse of this particular style or of styles of similar construction. If you have such evidence, you may resubmit your request with supporting documentation. Such documentation must include information demonstrating the number of times such hangers are reused for the commercial shipment of garments. Hangers that are not suitable for reuse in a commercial sense are classifiable with the garments with which they are imported. 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 (646) 733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division