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NY N020195





December 6, 2007

CLA-2-39:OT:RR:NC:N2:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.90.0080

Ms. Angie Dusten
Expeditors Tradewin, LLC
11101 Metro Airport Center Drive
Building M2, Suite 110
Romulus, MI 48174

RE: The tariff classification of plastic hangers from Cambodia

Dear Ms. Dusten:

In your letter dated November 13, 2007, on behalf of Waterbury Garment, LLC, you requested a tariff classification ruling. The samples that you submitted are being retained by this office.

Four samples were included with your request. Style W227 is a 14 inch top hanger made from polystyrene. This hanger is of one piece molded construction with a non-swivel, molded plastic top hook for hanging over a garment rod. The ridge measures just under ¼ inch at its greatest thickness. Style 496 is a 12 inch top hanger made from polypropylene. This hanger is of one piece molded construction with a non-swivel, molded plastic top hook for hanging over a garment rod. The ridge measures just under ¼ inch at its greatest thickness. Style WP6710 is a 10 inch coordinate pinch clip hanger made from polypropylene. This hanger is of molded plastic construction with a plastic top ring that loops over a top hanger to hang two-piece garments. The hanger incorporates plastic pinch clips that operate by a metal spring-type mechanism to secure bottom garments such as shorts or pants. Style 1100 is a 10 inch coordinate pinch clip hanger made from polypropylene. This hanger is of molded plastic construction with a plastic top ring that loops over a top hanger to hang two-piece garments. The hanger incorporates plastic jaws that secure with metal slide locks to hold bottom garments such as shorts or pants.

You also ask for the classification of the hangers when imported holding apparel. The hangers will be imported with garments that are sold at department stores. At the time of purchase of the garment, the hanger is given to the customer and leaves the store with the customer.

The applicable subheading for the hangers, if imported alone, 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. The rate of duty will be 3 percent ad valorem.

Articles classifiable under subheading 3923.90.0080, HTSUS, which are products of Cambodia, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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. This provision is not binding when such materials or packing containers are clearly suitable for repetitive use. These hangers, which are of one piece molded plastic construction, are of a kind normally used for packing garments. They are not of sufficiently substantial construction to be suitable for repetitive commercial use. Therefore, these hangers, when imported holding garments, are classifiable with the garments, at the same rate of duty as the 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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