CLA-2-39:RR:NC:SP:221 G86020
Mr. Arthur W. Bodek
Akin, Gump, Strauss, Hauer & Feld, L.L.P.
590 Madison Avenue
20th Floor
New York, NY 10022
RE: The tariff classification of garment hangers.
Dear Mr. Bodek:
In your letter dated December 21, 2000, on behalf of Liz Claiborne, Inc., you requested a tariff classification ruling.
The samples submitted with your letter are garment hangers molded from plastic resin. All of the hangers have a metal swivel top hook. The hangers that are designed to hold pants or skirts have metal clasps as well. The styles are identified as LIZTP top hanger 15” (485), LIZTP top hanger 17” (484), LIZTP top hanger 19” (479/679), LIZJKT top hanger heavy weight 15” (3315), LIZJKT top hanger heavy weight 17” (3328), LIZJKT top hanger heavy weight 19”, SP-LIZBT bottom soft pad hanger 10” (6210), SP-LIZBT bottom soft pad hanger 12” (6212/3312), SP-LIZBT bottom soft pad hanger 14” (6214), GP-LIZBT bottom gripper hanger 10” (6010/6310), GP-LIZBT bottom gripper hanger 12” (6012) and GP-LIZBT bottom gripper hanger 14” (6014/6314). You have indicated that the hangers are manufactured in several different countries, including Honduras, Hong Kong, India, Korea, Mexico, Sri Lanka and Taiwan. It is assumed for purposes of this reply that the hangers are all imported from countries with which the United States has Normal Trade Relations.
The hangers will be imported as packing with a garment hanging on each one. You request that the hangers be classified separately from the garments. General Rule of Interpretation (GRI) 5(b) of the Harmonized Tariff Schedule 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 sample hangers are of relatively substantial construction. You have submitted documents indicating that some of the imported hangers are forwarded to a hanger supply company that sorts and sanitizes the hangers and then sells them to garment vendors for use in packing, shipping, and transporting other garments. You indicate that the hangers are reused in other ways, such as being given to customers upon request, and for in-store reuse in hanging additional garments. You state also that these hangers are identical to hangers purchased directly from hanger suppliers for in-store use to display garments imported without hangers.
The applicable subheading for the hangers, whether imported with or without the garments, will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
Articles classifiable under subheading 3926.90.9880, HTS, which are products of Honduras, India, or Sri Lanka are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".
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 Joan Mazzola at (212) 637-7034.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division