CLA-2-73:RR:NC:GI:115 817139
Ms. Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, Minnesota 55440-1392
RE: The tariff classification of skirt and pants hangers from China.
Dear Ms. Webster:
In your letter dated November 20, 1995, you requested a tariff classification ruling.
The subject items are skirt and pants hangers, style #703P. They come in a set of two. The hanging part at the top of each hanger is made of steel and the bottom part of the hanger is made of plastic. These hangers are sometimes referred to as "jawbreakers".
Your merchandise is considered composite goods, consisting of different materials or made up of different components. These items shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the steel imparts the essential character.
The applicable subheading for the hangers will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 4.6% ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division