N130977 N1 Ruling Active

The tariff classification of a hanger with plastic clips and a metal hook from China

Issued November 29, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5600

Headings: 3924

GRI rules applied: GRI 3(b)

Product description

The submitted illustration depicts an item that is identified as a Twist Hanger, SKU 10045164. It consists of a brushed metal top hook, which has a flat metal extension on the bottom. The extension has an aperture through which three black nylon cords are threaded. Each of the cords has two black plastic clips respectively attached to each of the opposing two ends, so that the item has six clips in total. The clips dangle below the hook and any of the clips can be raised higher by pulling down the clip on the opposing end of the respective cord. This item is designed to hang from a standard closet rod, thereby using vertical closet space. The clips are designed to hold belts, scarves, ties, and other accessories. The clips can be opened by twisting. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The metal hook functions to suspend the entire item from a closet rod and the nylon cords function as the means by which the clips are suspended. Consequently, the hook and the cords are subordinate to the clips, which perform the primary function of holding the articles that this item is designed to hang. Therefore, it is the opinion of this office that the plastic clips provide this item with the essential character within the meaning of GRI 3(b).

CBP rationale

the articles that this item is designed to hang. Therefore, it is the opinion of this office that the plastic clips provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for SKU Number 10045164 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/.

Full text

N130977 November 29, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Debbie L. Taylor The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a hanger with plastic clips and a metal hook from China Dear Ms. Taylor: In your letter dated November 3, 2010, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Twist Hanger, SKU 10045164. It consists of a brushed metal top hook, which has a flat metal extension on the bottom. The extension has an aperture through which three black nylon cords are threaded. Each of the cords has two black plastic clips respectively attached to each of the opposing two ends, so that the item has six clips in total. The clips dangle below the hook and any of the clips can be raised higher by pulling down the clip on the opposing end of the respective cord. This item is designed to hang from a standard closet rod, thereby using vertical closet space. The clips are designed to hold belts, scarves, ties, and other accessories. The clips can be opened by twisting. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The metal hook functions to suspend the entire item from a closet rod and the nylon cords function as the means by which the clips are suspended. Consequently, the hook and the cords are subordinate to the clips, which perform the primary function of holding the articles that this item is designed to hang. Therefore, it is the opinion of this office that the plastic clips provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for SKU Number 10045164 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

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