The tariff classification of flocked plastic hangers, a finger clip and a mini hook from China

N022348 February 15, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600; 3926.90.9980 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of flocked plastic hangers, a finger clip and a mini hook from China Dear Ms. Davidson: In your letter dated January 15, 2008 you requested a tariff classification ruling. The submitted samples are identified as a suit hanger, SKU# 10045944, a shirt hanger, SKU# 10045947, a finger clip, SKU# 10045960 and a mini hook, SKU# 10045941. Each of the two hangers is composed of an underlying plastic material that is coated or covered with white flocking material to protect the garments that will be hung, while keeping them in place. Each of the two hangers also has a long necked metal hanger hook at the top that makes it suitable for collared garments. The suit hanger is fashioned with a horizontal section at the bottom, over which pants can be draped. The shirt hanger does not have this horizontal section. The finger clip is made of molded plastic and can be clipped onto the horizontal bottom section of the suit hanger, as an added device from which to hang pants or skirts. The mini hook is designed in the shape of a curved loop and is made of an underlying plastic material that is coated or covered with black flocking material. It can be used to create tiers to conserve on storage space or to assemble an outfit, by looping it over the top metal hook of the suit or shirt hanger so that another hanger can be hung from it. Belts, jewelry or scarves can also be hung from the mini hook. The finger clip and the mini hook will not be sold with the hangers but will be sold separately. Although the finger clip and the mini hook will be sold for use with the hangers, they have multiple uses and belong to the same class or kind of merchandise as general purpose clips and hooks. The applicable subheading for the suit hanger and the shirt hanger will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the finger clip and the mini hook will be 3926.90.9980, HTSUS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other. The rate of duty will be 5.3 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 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 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division