CLA-2 RR:TC:MM 959271 JAS
Ms. Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, MN 55440-1392
RE: NY 817139 Revoked; Jawbreaker Hangers, Plastic and Steel
Clothes Hangers of a Kind Used in the Household; Clothes
Hangers Capable of Long Term Use; Articles Used in
Commercial Establishments to Transport Clothes, Heading 7326, Articles of Iron or Steel
Dear Ms. Webster:
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C.
1625(c)(1)), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),
notice of the proposed revocation of NY 817139, December 29,
1995, was published on September 18, 1996, in the Customs
Bulletin, Volume 30, Number 37/38.
FACTS:
In NY 817139, issued to you on December 29, 1995, the
Director, National Commodity Specialist Division, New York, held
skirt and pants hangers from China, designated the "Jawbreaker"
style 703P, were classifiable in subheading 7326.90.85,
Harmonized Tariff Schedule of the United States (HTSUS), as other
articles of iron or steel. A submitted photograph depicts an 11
inch-long clothes hanger, with double hook upper portion of
steel, and plastic lower portion in a jaw-like configuration.
Holding the double hooks apart causes the jaws of the lower
portion to separate while joining the hooks closes the jaws
around skirts and pants and similar garments that hang
vertically. - 2 -
You maintain that these hangers, which are sold in sets of
two, are of a kind sold at retail for repeated reuse in the home
to hang or store clothes. As such, they are other household
articles of the type provided for in HTS heading 7323.
The provisions under consideration are as follows:
7323 [o]ther household articles and parts thereof,
of iron or steel
7323.99 Other:
7323.99.90 Other...3.4 percent ad valorem
* * * *
7326 Other Articles of iron or steel:
7326.90 Other:
7326.90.85 Other...4.6 percent ad valorem
ISSUE:
Whether "Jawbreaker" skirt and pants hangers are household
articles.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System. While not legally binding on the
contracting parties, and therefore not dispositive, the ENs
provide a commentary on the scope of each heading of the
Harmonized System and are thus useful in ascertaining the
classification of merchandise under the System. Customs believes
the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg.
35127, 35128 (Aug. 23, 1989). - 3 -
NY 817139 held that "Jawbreaker" skirt and pants hangers, in
part of plastic and in part of steel, were articles of iron or
steel of heading 7326 because the steel component imparted the
essential character to the whole. This was in accordance with
GRI 3(b), HTSUS, which states, in relevant part, that composite
goods consisting of different materials or made up of different
components, shall be classified as if consisting of the material
or component which gives them their essential character.
However, no consideration was given to heading 7323, which
encompasses, among other things, household articles of iron or
steel.
At the four-digit heading level, relevant heading 73.23 ENs
at p. 1035 include under (A) TABLE, KITCHEN OR OTHER HOUSEHOLD
ARTICLES AND PARTS THEREOF a wide range of iron or steel
articles, not more specifically covered by other headings in the
Nomenclature, used for table, kitchen or other household
purposes, and include the same goods for use in hotels,
restaurants, boarding houses, hospitals, canteens, barracks, etc.
Clothes-hangers are among the articles specifically listed. In
this context, therefore, household-type clothes hangers would not
necessarily be characterized by their use in the home but,
rather, by their physical characteristics, i.e., their
suitability to hang/store clothes, their sturdy construction as
an indication of long-term or repeated reuse, and possibly even
being decorative. These features would serve to distinguish
clothes hangers of a type used to transport clothes from dry
cleaners and similar commercial establishments to the home,
hotel, restaurant, etc. Such clothes hangers would normally be
of flimsy construction, and of a type that is readily discarded
or recycled.
The construction of the skirt and pants hanger in issue
indicates to us that it is not intended as a one-time use item.
Rather, its substantial construction and the manner in which it
functions suggests it is of a type intended for repeated use to
hang/store one's personal clothes, either at home, or in a hotel
or boarding house during travel.
HOLDING:
Under the authority of GRI 1, the "Jawbreaker" skirt and
pants hanger, style 703P, is provided for in heading 7323. It is
classifiable in subheading 7323.99.90, HTSUS. NY 817139, dated
December 29, 1995, is revoked. - 4 -
In accordance with 19 U.S.C. 1625(c)(1), this ruling will
become effective 60 days after its publication in the Customs
Bulletin. Publication of rulings or decisions pursuant to 19
U.S.C. 1625(c)(1) does not constitute a change of practice or
position in accordance with section 177.10(c)(1), Customs
Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division