The tariff classification of over-the-door plastic bars with iron hooks from China

N103476 May 24, 2010 CLA-2-39:OT:RR:NC:4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Janet Pendris Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of over-the-door plastic bars with iron hooks from China Dear Ms. Pendris: In your letter dated April 27, 2010, you requested a tariff classification ruling. The submitted sample is identified as an Over the Door Wonder Hanger, Item# 68110. This item includes two Wonder Hangers packaged together for retail sale. Each Wonder Hanger is comprised of a bar that is made of polystyrene (PS) plastic material and a hook that is made of iron with a powder coating. Each bar measures approximately 9½”in length by ¼” in width by 1¼” in height and each bar has five cutout sections from which five clothes hangers (not included) can be respectively hung. The bar is attached to a plastic part by means of a hinge. The plastic part, in turn, is designed to slide into a groove on an included plastic bracket and the bracket is designed to slide onto one side of the hook. The hook is designed to be placed over a door. The bar can be locked into place in the plastic section so that it stands at a perpendicular angle from the door or it can be shifted within the plastic section to unlock so that it hangs parallel to the door, by means of the hinge, in order to save space. Each of the hooks consists of a strip of iron that is bent into three sides. The two outer sides are parallel to each other and each measures 2¾” in length. The middle side is perpendicular to the two outer sides and measures 1¾” in length. Located on the inside surface of the two outer sides are two respective protective stickers that are each made of fleece material, in order to protect the door over which the hook will be placed from scratches. The hooks can be adjusted to fit doors of different widths, by sliding it through different grooves on the plastic bracket. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The metal hook is designed to support the plastic bar on the door and in this way performs a subordinate function. Therefore, it is the opinion of this office that the plastic bar provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Item Number# 68110 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. 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