The tariff classification of plastic hangers from China

N301402 November 7, 2018 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Debbie Dudzinski F & T Apparel, LLC 350 5th Avenue 9th Floor New York, NY 10118 RE: The tariff classification of plastic hangers from China Dear Ms. Dudzinski: In your letter dated October 23, 2018, your requested a tariff classification ruling. Eight sample hangers were included with your request. The hangers will be imported with clothing. All are molded from black colored plastics and all have swivel metal top hanging hooks. Hanger# 11053/3 is a 17 inch top hanger. The other 7 samples are top hangers with four compressions for holding straps. Hanger#’s 2300RN and 2300 are 10 inch top hangers. Hanger# 2302 is a 12 inch top hanger. Hanger# 2304RN and 2304 are 14 inch top hangers. Hanger# HNGR232/HNGR233 is a 15 ½ inch hanger. Hanger# 2213 is a 17 inch top hanger. The samples are being returned as you requested. You also ask whether the hangers, when imported holding apparel, are separately classifiable from the apparel. General Rule of Interpretation (GRI) 5(b) of the HTS provides that, subject to the provisions of GRI 5(a), packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such materials or packing containers are clearly suitable for repetitive use. The eight styles provided with your request (2300RN, 2304RN, HNGR232/HNGR233, 2300, 2304, 2213, and 11053/3) are substantially similar to the hangers that were the subject or HQ 964963, 964964, and 964948, all dated June 19, 2001. Those hangers were ruled to be so substantially constructed to be suitable for repetitive use. Thus the styles presented with your letter may be classified separately, even when imported with garments. The applicable subheading for the plastic hangers ((2300RN, 2304RN, HNGR232/HNGR233, 2300, 2304, 2213, and 11053/3), when imported alone or with garments will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, articles for the conveyance or packing or goods, of plastics: other. The general rate of duty will be 3 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 the World Wide Web at https://hts.usitc.gov/current. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 3923.90.0080, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3923.90.0080, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division