CLA-2-63:OT:RR:NC:TA:351
Beverly Kansas
UPS Supply Chains Solutions
1515 West 190th Street
Suite 300
Gardena, CA 90248
RE: The tariff classification of a golf bag body from China
Dear Ms. Kansas:
In your letter dated July 7, 2009, you requested a tariff classification ruling on behalf of your client, Gathering Storm.
You submitted a sample of a golf bag body, that is, an unfinished golf bag. Customs assumes that it will be imported with no other components and subsequent to importation into the United States the golf bag body will be assembled with other parts and the result will be a completed golf bag. You did not state the country of origin but the item is labeled “Made in China.”
The golf bag body as presented consists of the full body sleeve complete with zippered pockets, a rubber carry handle, padded adjustable shoulder harness and straps, and other features. It has no collar at the top, no club dividers, and no bottom piece. The sleeve is made of woven man-made fibers, although fiber content is not stated, either in the letter or on the item itself.
It has a rainhood, meant to cover and protect the clubs in case of rain. The rainhood measures approximately two feet across with a zipper in the middle. A fabric loop sewn onto the hood permanently attaches to a plastic D-ring that is attached to a webbed loop that is permanently sewn to the body sleeve.
The applicable subheading for the golf bag body 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% ad valorem.
In your letter you ask if the golf bag body qualifies for duty-free treatment under subheading 9902.23.24, HTSUS.
Chapter 99, HTSUS, provides for temporary modifications to the Harmonized Tariff Schedule of the United States established by legislative, executive and administrative action. Subheading 9902.23.24 provides a temporary free rate of duty for “Golf bag bodies made of woven fabrics of nylon or polyester, sewn together with rain hoods, pockets, dividers, and graphite shaft protection provided for in subheading 6307.90.98.”
You specifically mention the rainhood. However, the golf bag body does not meet the full description in the subheading, in that it has no dividers or graphite shaft protection. In addition, you did not specify the fiber content (nylon or polyester is required). For these reasons, the item as presented would not qualify for duty-free treatment under subheading 9902.23.24, HTSUS.
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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division