CLA-2-39:OT:RR:NC:N1:119
Mr. Mark J. Segrist
Sandler, Travis & Roseberg, P.A.
225 West Washington Street Suite 1100
Chicago, IL 60606
RE: The tariff classification of certain durable reusable plastic garment hangers.
Dear Mr. Segrist:
In your letter dated September 07, 2018, you requested a tariff classification ruling on behalf of your client, Braiform Enterprises, Inc. You provided samples of each of the hangers under consideration with a similar product from another company for comparison. The samples that you submitted will be retained by this office for reference.
In your request letter you identified the 8 products listed below, for which you are requesting a classification ruling. We note that they are actually four different types (sizes) of bottom hangers with either a rubber grip or a hard plastic “pinch” grip in a spring-loaded alligator type clip. Except for the metal clips on the gripping portion of the clip, the entire product is made of plastic (including the hook).
You identify the following sizes and products for consideration in this request:
• 8-Inch Length:
Item Number WP6508: 8" Pinch Clip (no cushion pads) Bottom Hanger
Item Number WP6608: 8" Pinch Clip (with cushion pads) Bottom Hanger
• 10-Inch Length:
Item Number WP6510: 10" Pinch Clip (no cushion pads) Bottom Hanger
Item Number WP6610: 10" Pinch Clip (with cushion pads) Bottom Hanger
• 12-Inch Length:
Item Number WP6512: 12" Pinch Clip (no cushion pads) Bottom Hanger
Item Number WP6612: 12" Pinch Clip (with cushion pads) Bottom Hanger
• 14-Inch Length:
Item Number WP6514: 14" Pinch Clip (no cushion pads) Bottom Hanger
Item Number WP6614: 14" Pinch Clip (with cushion pads) Bottom Hanger
You provided a very detailed spec sheet for each of the products. These spec sheets detailed the strength and durability testing, in addition to complete size and various other pertinent parameters. We reviewed and closely inspected the physical samples that you provided. The product numbers on the hangers were very small and difficult to see without magnification. We note each of the samples appeared very sturdy and capable of reuse. The breadth of the thickness of the ridge along the base of the hanger was between 1/4 inch and 5/16’s of an inch in thickness for each product. There was a slight taper on the ridge that each product contained. This tapered area was at a minimum 3/16 of an inch in thickness and occurred in a very small section of each base. This taper did not appear to reduce the durable nature of the product or affect the sturdiness of the product. The gator clip also appears very durable and well made.
Item numbers WP6508, WP6510, and WP6512 were the subject of an earlier HQ-ORR ruling (see H280405). We will not address those item numbers in this request.
The applicable subheading for the hangers listed, in the sizes and models listed above, specifically, Item Number WP6608; Item Number WP6610; Item Number WP6612; Item Number WP6514; Item Number WP6614; will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Other, Other. The rate of duty will be 3 percent ad valorem.
As the hangers are suitable for repetitive use they can be separately classified from the garments with which they will be imported. General Rule of Interpretation (GRI) 5(b) of the HTSUS provides that, subject to the provisions of GRI 5(a), packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such materials or packing containers are clearly suitable for repetitive use. Headquarters Rulings HQ 964963, 964964 and 964948, all dated June 19, 2001, described hangers used in hanger recovery systems that were of substantial construction and were suitable for repetitive use for the conveyance of goods. Hangers of similar construction, and thus suitable for commercial reuse, may be classified separately in subheading 3923.90.0080, HTSUS, even when imported with garments.
We note that you did not provide a Country or Origin for the instant products. Please be aware of the following:
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), and HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 3923.90.0080, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3923.90.0080, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the 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 Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division