CLA-2-63:OT:RR:NC:N3:351

Mr. Jon M. Richardson
Ping, Incorporated
2201 West Desert Cove Avenue
Phoenix, AZ 85029

RE: The tariff classification of an unfinished golf bag from China

Dear Mr. Richardson:

In your letter dated March 9, 2018, you requested a tariff classification ruling.

You submitted photographs and a sample of a golf bag flat (blank). The golf bag flat is composed of polyester woven fabric with nylon webbing and the bottom portion is composed of polypropylene. You state that at the time of importation, the flat golf bag is entirely sewn, including all pockets, zippers, handles, as well as a polypropylene bottom portion riveted on the bottom of the sewn flat. There will be a woven polyester fabric divider attached to a polypropylene top. This portion (polyester divider and polypropylene top) would not be attached to the golf bag flat, but the attachment mechanisms would be included. It is to be noted that this golf bag flat has no stays (internal frame) no shoulder straps and no leg assembly (stand and brackets). Your letter states that all of these items will be imported separately. The General Rules of Interpretation (GRIs) to the HTSUS set forth the legal framework in which merchandise is to be classified under the HTSUS. GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs, 2 through 6, may then be applied in order. Under GRI 2 (a) of the HTSUS, “any reference to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” Upon review of the sample, we were persuaded that the golf bag flat does not have the essential character of a finished golf bag. Although the golf bag flat does have a plastic top and a fabric divider (even if it is not sewn onto the golf body), the golf clubs can be held in place but there are no straps allowing the bag to be carried with ease and there are no stays, or support rods nor legs which supports the golf bag to stand upright. Furthermore, the bottom component, which is riveted onto the bag body, does not affect the bag’s inability to stand and remain upright. The golf bag flat even with the included divider and top is completely unusable and is not a complete golf bag in this construction. Please see Headquarters Ruling H218097, dated October 31, 2012.

The applicable subheading for the unfinished golf bag flat will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

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 the World Wide Web at https://hts.usitc.gov/current.

The samples will be returned to you.

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 Adleasia Lonesome via email at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division