CBP Ruling N239860 — The tariff classification of a flocked plastic clothes hanger from China

Tariff classification

Headings: 3924

GRI rules applied: GRI 3(b)

Product description

The submitted sample is identified as a Velvet Hanger, Item Number A038CA02063. This item is a clothes hanger, which is comprised of molded plastic material that is coated or covered with a black textile flocking material, giving it a velvet-like appearance. This hanger will be imported and sold in packs of five. The upper section of the hanger is curved and is apparently designed to help preserve the shape of clothing that will be hung from it. The bottom section of the hanger is horizontal, which facilitates the draping of pants over it. At the top of the hanger is a long necked steel hook that makes it suitable for collared garments. The hanger measures approximately 17¾” x 9¼”. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The molded plastic material provides the hanger with the body that enables it to perform the primary role of supporting clothes that will be hung from it. The flocking material performs the subordinate role of protecting the garments that will be hung from the hanger while keeping those garments in place. Therefore, it is the opinion of this office that the molded plastic material provides this item with the essential character within the meaning of GRI 3(b).

Full text

N239860 April 17, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a flocked plastic clothes hanger from China Dear Ms. Liu: In your letter dated March 18, 2013, you requested a tariff classification ruling. The submitted sample is identified as a Velvet Hanger, Item Number A038CA02063. This item is a clothes hanger, which is comprised of molded plastic material that is coated or covered with a black textile flocking material, giving it a velvet-like appearance. This hanger will be imported and sold in packs of five. The upper section of the hanger is curved and is apparently designed to help preserve the shape of clothing that will be hung from it. The bottom section of the hanger is horizontal, which facilitates the draping of pants over it. At the top of the hanger is a long necked steel hook that makes it suitable for collared garments. The hanger measures approximately 17¾” x 9¼”. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The molded plastic material provides the hanger with the body that enables it to perform the primary role of supporting clothes that will be hung from it. The flocking material performs the subordinate role of protecting the garments that will be hung from the hanger while keeping those garments in place. Therefore, it is the opinion of this office that the molded plastic material provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Item Number A038CA02063 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastic: 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, Thomas J. Russo Director National Commodity Specialist Division

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