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NY 804081




November 17, 1994

CLA-2-39:S:N:N6:221 804081

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.90.0000; 9801.00.1098

Ms. Rose Langenberger
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, Minnesota 55440-1392

RE: The tariff classification of a plastic clothes hanger from Hong Kong.

Dear Ms. Langenberger:

In your letter dated October 31, 1994, you requested a tariff classification ruling.

The hangers are composed entirely of plastics, and have size caps attached to the hook. They are of a type generally used for the shipping and display of garments, and not of a type either for reuse in the stores, nor for use in the home. These hangers will be shipped with apparel hung on them. You state that they will not be sold at retail with the clothes, but will be shipped back to the manufacturer for reuse. When imported with apparel, the hangers are subject to the same rate of duty as the apparel.

You have inquired about the classification of such hangers when they are imported separately from the apparel. The classification appears below.

The applicable subheading for the plastic hangers, when imported separately from the apparel, will be 3923.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, other. The rate of duty will be 3 percent ad valorem.

You have also inquired about the classification of the hangers when they are made in the United States, shipped overseas and then imported with the apparel. In such instances, the hangers are eligible for treatment under subheading 9801.00.1098, HTS, which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. The hangers would be free of duty, and the cost, if included in the cost of the apparel, may be deducted from the dutiable value. The size caps, provided they are also made in the United States, will receive the same treatment as the hangers, whether or not the size caps are reused.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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