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NY N011595




June 20, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.90.0080

Mr. Arthur W. Bodek
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue
25th Floor
New York, NY 10022-4877

RE: The tariff classification of plastic hangers from China

Dear Mr. Bodek:

In your letter dated May 10, 2007, on behalf of Theory LLC, you requested a tariff classification ruling.

Four samples were included with your request. Style AT42 is described as a 16½ inch men’s suit hanger. It is molded of plastics in the shape of a contoured and inverted V that is solid at the top and sides and hollow at its underside. It has a swivel metal top hook. The thickness of the hanger varies from 1¼ inches at the midpoint flaring out to 2 inches at each end. There is a cross piece at the bottom connecting the open ends of the hanger. Below the crosspiece is an attached elastomeric band to hold the suit pants in place. Style AT45, for which a sample as not submitted, is described as being identical to style AT42 but measuring 17½ inches from end to end.

Style LJ38 is described as a women’s jacket hanger. It is also molded of plastics in the shape of a contoured and inverted V that is solid at the top and sides and hollow at its underside. It measures 15 inches from end to end and has a swivel metal top hook. The top portion varies in thickness from one inch at its midpoint, flaring out to 1½ inches at each end. Style LJ40, for which a sample was not submitted, is described as being identical to style LJ38 but measuring 15¾ inches. Style LJ45 is identical but measures 17½ inches.

Style 417B is a 17 inch top hanger molded of plastics. The hanger has a metal swivel top hook and measures 5/16 inch at the ridge. Style 613B is a 14 inch bottom hanger molded of plastics. The hanger has a metal swivel top hook and measures 5/16 inch at the ridge. The hanger incorporates a metal cross piece and plastic pinch grips with metal springs.

The samples are being returned as you requested.

The applicable subheading for hanger styles AT42/45, LJ38/40/45, 417B and 613B 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 plasticsother, other. The rate of duty will be 3 percent ad valorem.

Theory intends to import wearing apparel that will be shipped to the United States supported on the hangers that are the subject of this ruling request. The hangers will remain with the garments from the time of importation through distribution to the retail stores and display at retail for Theory’s customers. The hangers are of a type suitable for reuse with subsequent shipments of garments. The manufacturer of these hangers participates in a recycling program that facilitates redistribution of the hangers for subsequent reuse for shipping other garments.

You ask whether the hangers, when imported holding apparel, may be classified separately from the apparel. 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. The hangers submitted with your request are substantially similar to the hangers that were the subject of HQ 964963, 964964 and 964948, all dated June 19, 2001. Those hangers, which were used in hanger recovery systems, were ruled to be of sufficiently substantial construction to be suitable for repetitive use for the conveyance of goods. Thus, hanger styles AT42/45, LJ38/40/45, 417B and 613B may be classified separately in subheading 3923.90.0080, HTSUS, even when imported with garments.

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,

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