CLA-2-39:RR:NC:SP:221 K86576

TARIFF NO. 3924.90.5500

Ms. Francine Marcoux
Hampton Direct, Inc.
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of plastic accessory hangers from China.

Dear Ms. Marcoux:

In your letter dated May 28, 2004, you requested a classification ruling.

You have submitted a photocopy of a sample identified as “S/3 Accessory Hangers” #27120. The plastic hangers are made of polypropylene material and measure 18 inches long by 2-1/4 inches wide. Each hanger has six hooks for hanging accessories such as belts, handbags and neckties in the closet. The hangers are designed with swivel heads to facilitate access to the accessory items. The plastic hangers are packaged in sets of three for retail sale.

The applicable subheading for the plastic accessory hangers will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem. 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