N146018 N1 Ruling Active

The tariff classification of a flocked plastic scarves hanger with metal hook from China

Issued March 4, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5650

Headings: 3924

Product description

The submitted sample is identified as a Multiple Scarves Hanger, SKU# 69490. This item is comprised of acrylonitrile-butadiene-styrene (ABS) plastic material which is coated or covered with a black flocking material made of nylon, giving it a velvet-like appearance. At the top of the hanger is a hook made of iron. There are fourteen oblong shaped apertures on the flocked plastic body of the hanger, through which scarves, belts or sashes can be inserted for the purpose of hanging when not in use. The item measures approximately 14” across by 9½” from the top of the hook to the bottom of the hanger. As you requested, the sample will be returned to you.

CBP rationale

The applicable subheading for SKU# 69490 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other.

Full text

N146018 March 4, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Janet Pendris Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a flocked plastic scarves hanger with metal hook from China Dear Ms. Pendris: In your letter dated January 21, 2011, you requested a tariff classification ruling. The submitted sample is identified as a Multiple Scarves Hanger, SKU# 69490. This item is comprised of acrylonitrile-butadiene-styrene (ABS) plastic material which is coated or covered with a black flocking material made of nylon, giving it a velvet-like appearance. At the top of the hanger is a hook made of iron. There are fourteen oblong shaped apertures on the flocked plastic body of the hanger, through which scarves, belts or sashes can be inserted for the purpose of hanging when not in use. The item measures approximately 14” across by 9½” from the top of the hook to the bottom of the hanger. As you requested, the sample will be returned to you. The applicable subheading for SKU# 69490 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: 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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