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Ruling C-2016-001567

active

&&The product is a plastic hanger with a metal hook. It is approximately 41 cm long x 23 cm tall x 0.9 mm wide and has a small notch mid-way on each arm used to hold blouse/shirt type garment pieces.

Phân loại mã HS

3923.90.90.90

Lý giải của CBSA

&&The hanger’s main purpose is to keep the shape of the garment hung on it. As such, the plastic arms of the hanger define the nature of the good more than the metal hook. According to General Interpretative Rule 3(b), the good is therefore considered an article of plastic.&&&&According to the information provided, garments are imported on the hangers and are displayed in-store as such. 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 (see also Canadian Rule 3). Most hangers, including this one, are by their very nature, intended for reuse. Consequently, this item is classified separately from the garment presented with it. Further, as the hangers are imported for commercial purposes (transport and commercial display of garments), they cannot be considered as “other household articles” of heading 39.24.&&

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