CLA-2-44:OT:RR:NC:2:230
Ms. Cindy Kilgore
Oxford Industries
999 Peachtree Street
Suite 500
Atlanta, GA 30309
RE: The tariff classification of wooden clothes hangers
Dear Ms. Kilgore:
In your letter, dated July 15, 2013, you requested a tariff classification ruling. The original ruling request was returned to you for additional information on June 25, 2013. This information and a sample were submitted for our review.
The ruling was requested on a wooden clothes hanger. The body of the hanger is wood, and a brass wire supports a wooden trouser rod. The hanger has a brass wire hook and is printed with the retailer’s name. You state that garments are imported and placed on the selling floor on the hangers. The hangers are durable, of relatively high quality and value, and intended for re-use by the retail customer.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance.
The applicable GRI for the wooden hangers is GRI 5(b). While the hangers do serve as packing for the transit and sale of garments, they are durable and are clearly suitable for repetitive use by the consumer. As such, they are not classifiable with the garments.
The applicable subheading for the wooden clothes hangers will be 4421.10.0000, HTSUS, Other articles of wood: Clothes hangers. The rate of duty will be 3.2 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division