CLA-2-63:OT:RR:NC:N3:351
Mr. Ronnie Shaw
Zonson Company
3197 Lionshead Avenue
Carlsbad CA 92010
RE: The tariff classification of an unfinished golf bag from China
Dear Mr. Shaw:
In your letter dated September 24, 2018, you requested a tariff classification ruling.
You submitted photographs and a sample of a golf bag flat (Sunday Stand). The golf bag flat is composed of polyurethane coated polyester woven fabric with nylon webbing and the bottom portion is composed of polypropylene. You state that at the time of importation, the golf bag flat is entirely sewn, including all pockets, zippers, handles, divider lining as well as a polypropylene bottom portion riveted to the sewn flat. It is to be noted that this golf bag flat has no ball pocket panel, stays, internal frame, shoulder straps, rain hood, no leg assembly (rod, stand and brackets). Your letter states that all of these items will be imported separately.
The General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (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 body does not have the essential character of a complete golf bag. Although the golf bag flat does have an attached polypropylene bottom portion, there are no carry shoulder straps, support rods, internal frame nor legs which enables the golf bag to be carried or stand upright. The golf bag flat 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 (Sunday Stand) will be 6307.90.9889, 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 sample 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