The tariff classification of plastic hangers

N268659 October 8, 2015 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Barbara Nichols Spyder Active Sports 4740 Walnut Street Boulder, CO 80301 RE: The tariff classification of plastic hangers Dear Ms. Nichols: In your letter dated August 27, 2015, you requested a tariff classification ruling. Samples were provided, and will be returned to you. The merchandise at issue consists of four styles of molded plastic garment hanger. You indicate that the hangers will be manufactured in China, Thailand, Indonesia, and Vietnam, and will be imported with garments, specifically skiwear and other outdoor apparel.The four samples provided with your submission were labelled with the description of the type of garment they are intended to carry. The samples also bear an embossed style number on the body of the hangers themselves. The Ski Jacket Hanger (style 3329) is a 17" coat hanger with a metal swivel top; the Knit Sweater/Jacket Hanger (style 484) is a 17" top hanger with a metal swivel top; the Pants Hangers 1 and 2 (styles 6012 and 7012 respectively) are 12" bottom hangers with metal swivel top hooks and pinch grips with metal springs. The applicable subheading for the hangers, if imported separately from the garments, will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles for the conveyance or packing of goods, of plastics…: Other, Other. The rate of duty will be 3% ad valorem. In your submission you state that the hangers will be imported with garments hung upon them, per the specifications of your customer. General Rule of Interpretation (GRI) 5(b) of the HTSUS states that, subject to the provisions of GRI 5(a), packing materials and packing containers entered with the goods therein shall be classified with goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use. Headquarters Ruling Letters (HRL) 964963, 964964, and 964948, all dated June 19, 2001, found that certain hangers that were of substantial construction and that were used in hanger recovery systems for the repeated international transport of garments were suitable for repetitive use for the conveyance of goods and could be classified separately in subheading 3923.90, even when imported with garments. Hanger styles 484 and 6012 were specifically addressed in HRL 964964, while styles 3329 and 7012 were determined to be suitable for repetitive use in HRL H217477, dated December 11, 2012. As the hanger styles at issue in your submission have been previously found to be suitable for repetitive use for the conveyance of goods, they can be classified separately from the garments with which they are imported in subheading 3923.90.0080, HTSUS. While you state in your submission that you are unaware of any participation in a hanger re-use program on the part of your customer, HRL 964963 indicated that actual reuse of the hangers is not necessary as long as the hangers are substantial and are of the class or kind of goods used for the conveyance of garments. 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 Evan Conceicao at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division