CLA-2-39:RR:NC:SP:221 J88934
Mr. Frank Desiderio
Mr. Joseph M. Spraragen
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
245 Park Avenue, 33rd Floor
New York, NY 10167-3397
RE: The tariff classification of plastic hangers.
Dear Messrs. Desiderio and Spraragen:
In your letter dated September 29, 2003, on behalf of your client, Tommy Hilfiger, you requested a tariff classification ruling.
Four sample plastic hangers were submitted with your request. Style 3328 (0841-10) is a clear plastic top hanger with a ridge measuring ½ inch. Style 484-0590-3 is a 17-inch clear plastic top hanger with a ridge that measures 3/8 inch. The style identified by you as 472 473 485 is also embossed with markings identifying it as style 2615. This hanger is a clear plastic top hanger with a ridge measuring ¼ inch. Each of the three top hangers incorporates a drop at the lower middle portion through which a bottom hanger may be secured to facilitate the hanging of two-piece garments. Style 6012 is a clear plastic 12-inch pinch grip bottom hanger. This hanger incorporates pinch clips that operate by means of a metal spring to secure shorts, pants or skirts. All four hangers have metal swivel top hooks for hanging over a garment rod.
You indicate in your letter that the hangers will be imported from various countries. For purposes of this reply it is assumed that all are countries with which the United States has Normal Trade Relations.
The applicable subheading for the hangers will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics…other. The rate of duty will be 3 percent ad valorem.
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. Styles 484-0590-3, 3328 (0841-10) and 6012 are substantially similar to the hangers that were the subject of HQ 964963, 964964 and 964948, all dated June 19, 2001. Those hangers, which were used in hanger recovery systems, were ruled to be of sufficiently substantial construction to be suitable for repetitive use for the conveyance of goods. Thus, styles 484-0590-3, 3328 (0841-10) and 6012 may be classified separately in subheading 3923.90.0080, HTS, even when imported with garments.
Please provide additional information on the hanger identified as style 472 473 485. The printout you submitted illustrating hangers in the VICS Floor Ready Hanger Program illustrates style 472 as a child’s hanger made entirely of plastics and style 485 as a 15-inch top hanger with a metal swivel top hook. Does style 472 473 485 correspond in any way to styles 472 and 485? If not, please submit a printout for the VICS program that identifies style 472 473 485. Why is the hanger embossed to show four different style numbers? Identify the plastic resin breakdown for style 472 473 485. Is the resin identical to that used in styles 484-0590-3, 3328 (0841-10) and 6012? What is the practice of your client, Tommy Hilfiger, regarding reuse of this hanger style?
When you resubmit your request with information on the resin content of the plastics, please include any additional documentation you would like us to consider in determining whether style 472 473 485 is reusable in a commercial sense for the shipment of garments. Please include any available breakdowns showing what percentage of hanger style 472 473 485 is forwarded to a hanger recovery system for reuse in shipping, what percentage is given away with purchase of the garments and what percentage is recycled for the plastics content. Submit any documentation that indicates the number of times hanger style 472 473 485 is reused for commercial shipment of garments.
The samples of hanger styles 484-0590-3, 3328 (0841-10) and 6012 are being returned as you requested. The sample of hanger style 472 473 485 will be retained pending receipt of your follow-up request.
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 (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division