CLA-2-44:OT:RR:NC:4:234
Ms. Kelly Price
Infinity Global
501 Bridge Street
Danville, VA 24541
RE: The tariff classification of a wooden hanger from China
Dear Ms. Price:
In your letter, dated July 8, 2016, you requested a classification ruling. The request was returned to you for additional information, which was received by this office on September 15, 2016. The ruling was requested on a wooden clothes hanger. A sample was submitted for our review and will be retained for reference.
The article is identified as item JV Wooden Hanger – 17 inch Top Hanger. The hanger is manufactured from solid beech wood and has a heavy gauge metal wire hook. You state in your submission that the hangers are for use only in retail stores and are discarded when broken. They are not sold to retail customers.
The applicable subheading for the wooden hangers will be 4421.10.0000, Harmonized Tariff Schedule of the United States, which provides for Other articles of wood: Clothes hangers. The rate of duty will be 3.2 percent ad valorem.
In your letter, you request a country of origin marking ruling. You do not indicate any information regarding manufacture of the hangers except to state that they are made in China. Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Pursuant to 19 CFR Section 134.1(b), the country of origin is the country of manufacture, production or growth of any article of foreign origin entering the U.S. Section 134.1(d) defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If the hangers are fully manufactured in China, they are to be marked “Made in China” or “Product of China”.
Where the articles imported constitute containers, 19 CFR Part 134 Subpart C is applicable. The country of origin marking requirements applicable to containers imported empty depend, in part, on whether the containers are reusable or disposable in nature. Disposable containers imported by persons or firms who fill them with various products which they sell may be excepted from individual marking pursuant to 19 U.S.C. 1304(a)(3)(D). However, this exception is not applicable if the imported containers are reusable. While hangers are not necessarily containers, the same concept applies. Thus, the hangers may be excepted from individual marking only if they are disposable containers, of the type ordinarily discarded after the contents have been consumed. Under 134.23, containers are considered reusable if they are either designed for or capable of reuse after the contents have been consumed, or impart the essential character to the whole importation. Such containers, whether imported full or empty, must be individually marked to indicate the country of their own origin with a marking such as, "Container Made in (name of country)."
In order to determine whether the hangers are excepted from country of origin marking requirements, it is first necessary to establish whether they are disposable or reusable containers, as well as to ascertain the identity of the ultimate purchaser of the hangers within the meaning of 19 U.S.C.1304. The hangers are clearly reusable due to their sturdy and durable construction. You state that the hangers will remain in the retail store. If this is accurate, the retail store is the ultimate purchaser, and only the containers holding the hangers are required to be marked with the country of origin. However, please note that if the hangers are given by the retail store to the retail customer with the purchased clothing, the ultimate purchaser is the retail customer. In this case, each wooden hanger would be required to be marked to indicate the country of origin.
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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division