The tariff classification of a garment and accessory hanger from China

N259358 December 15, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Gina McClain Hampton Direct, Inc. 291 Hurricane Lane Williston, VT 05495 RE: The tariff classification of a garment and accessory hanger from China Dear Ms. McClain: In your letter dated November 11, 2014, you requested a tariff classification ruling. The submitted sample is identified as a Dual Hanger, SKU# 40550. This item has a top plastic hook that swivels 360 degrees. A plastic cylindrical pole that measures approximately 7” in length extends downward from the hook and at the bottom of the pole is a plastic housing that is narrower at the top and wider at the bottom. The bottom of the housing measures approximately 5” across from side to side. Extending upward from either side of the housing are two respective plastic arms that each measure approximately 9” in length. Each arm has five slots, one above the other, which are designed for the purpose of facilitating the hanging of up to ten traditional hangers (not included), from which garments can be hung. There are three buttons located on one side of the housing. Two of the buttons, when pressed individually, enable the arms to respectively be shifted into a horizontal position, extending outward to the left and right of the housing. The arms can also be snapped back into the original vertical position, allowing the user greater functionality, depending on available closet space. The third button activates three small lights that are located in a panel on the same side of the housing as the buttons. There is a clear plastic cover that is fitted over the panel. On the other side of the housing is a compartment that is designed to house batteries. Located at the bottom of the housing is a metal cross bar that can be pulled downward to provide an area from which to hang accessories such as ties, belts, bags and jewelry. The horizontal section of the cross bar measures approximately 4½” in length and the vertical section, when pulled downward to fully extend, measures approximately ¾” in length. 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 light panel performs the subordinate role of providing light when in use in a dark closet. The metal bar also performs a subordinate role as the vast majority of the bulk of this item is provided by the plastic components that enable the hanging of garments. Therefore, it is the opinion of this office that the plastic components provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for SKU# 40550 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division