CLA-2-39:OT:RR:NC:N2:222
Ms. Elham Jawady
Merrick Engineering
7325 Imperial Dr.
Waco, TX 76712
RE: The tariff classification of flocked plastic hangers from China
Dear Ms. Jawady:
In your letter dated January 27, 2009, you requested a tariff classification ruling.
The two submitted samples are identified as plastic hangers. Each of the two hangers is composed of acrylonitrile butadiene styrene (ABS) plastic material which is coated or covered with a black flocking material, giving it a velvet-like appearance. Each of the two hangers also has a long necked metal hanger hook at the top that makes it suitable for collared garments.
One of the two hangers is fashioned with a horizontal section at the bottom, over which pants can be draped, and is of the type generally known as a suit hanger. The horizontal section is part of the same molded piece as the rest of the hanger, comprised of the same coated or covered plastic. The other hanger does not have this horizontal bottom section and is open at the bottom. This hanger is of the type generally known as a shirt hanger. Both hangers have a curved upper section that is apparently designed to help preserve the shape of clothing that will be hung. Each of these hangers is of the class or kind of merchandise principally used in a household closet.
You have suggested that these items are correctly classified in subheading 3926.90.65. However, we do not agree that these items are correctly classified in the provision that you have suggested, as that subheading provides for spring type clothespins of plastics or other materials of headings 3901 to 3914.
The applicable subheading for the plastic hangers will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division