CLA-2-73:OT:RR:E:NC:N1:113
Mr. Joseph Koo
NCHB Corp.
149-15 177th Street
Jamaica, New York 11434
RE: The tariff classification of hangers from China
Dear Mr. Koo:
In your letter dated June 4, 2009, on behalf of RDD Freight International Inc., you requested a tariff classification ruling.
The submitted copy of the photograph of the subject merchandise shows a non-swivel top hook with two side arms (shoulders) made of steel wire. There is no cross piece connecting the open ends of the hanger. You stated in our telephone conversation on June 8, 2009, that after importation, a cardboard cross piece will be connected to the open side arms to complete the garment hanger. You indicated that the steel top hook with side arms will be made in China.
GRI 2(a) states that “any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article.” It is the opinion of this office that the top hook with side arms has the essential character of a complete or finished garment hanger. Therefore, the top hook with side arms is considered to be an incomplete or unfinished garment hanger.
You have asked whether the subject hangers are subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
The applicable subheading for the hangers will be 7326.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, articles of iron or steel wire, garment hangers. The rate of duty will be 3.9 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 Ann Taub at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division