&&According to the sample and information submitted, the product is a white plastic hanger that measures 10-5/8 x 5 inches. This item is imported holding a garment from the distribution point to the retailer stores in Canada. Generally, the hanger is removed at time of purchase and reused at store level.

HS 归类

3923.90.90.90

CBSA 推理

&&As per General Interpretative Rule 5(b), packing materials 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 packing materials are clearly suitable for repetitive use. Consequently, this item is classified separately from the garment hanging on it. The good at issue is not a household article and therefore cannot be considered under heading 39.24. Rather, the reusable hanger is considered an article of plastics for the conveyance of goods of heading 39.23.

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