CLA-2-39:RR:NC:SP:221 R02902

Mr. Xiaojuan Zhou
Calink Industrial Procurement, Inc.
6525 Sandpiper Drive
Coconut Creek, Florida 33073

RE: The tariff classification of plastic trash bags, metal garment hangers and plastic garment covers from China.

Dear Mr. Zhou:

In your letter dated November 28, 2005, you requested a tariff classification ruling.

Photographs were provided with your letter. The trash bags are composed of polyethylene sheeting and are imported in rolls with perforations between each bag so that they may be easily separated. The garment hangers are composed of steel wire and are for use in dry cleaners. They may be imported with or without paper coverings. The plastic garment covers are flimsy, disposable bags for use in dry cleaners to be placed over laundered garments. The bags are constructed of polyethylene film measuring 0.65 mil in thickness. They are imported in rolls with perforations between each bag so that they may be easily separated.

The applicable subheading for the polyethylene trash bags and garment covers will be 3923.21.0095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags (including cones), of polymers of ethylene, other. The rate of duty will be 3 percent ad valorem.

The applicable subheading for the metal garment hangers will be 7326.20.0020, 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division