CLA-2-63:OT:RR:NC:TA:351
Jacqueline Marie Flores
Hellmann Worldwide Logistics
2270 East 220th Street
Carson, CA 90810
RE: The tariff classification of a golf bag body from China. Correction to Ruling Number N070536
Dear Ms. Flores:
This replaces Ruling Number N070536, dated August 19, 2009, which contained an omission that you have brought to our attention in your undated letter received in our office on Oct. 21, 2009. You point out that the golf bag body had a rainhood in a pocket, which we did not notice. The rainhood is sewn to the bag via a stretch cord sewn into the pocket on one end and to the hood on the other.
A complete corrected ruling follows.
In your letter dated July 24, 2009, you requested a tariff classification ruling on behalf of your client, Golf Sales West, of Oxnard, Cal.
You submitted a sample of a golf bag body, that is, an unfinished golf bag, constructed of woven man-made fabric. We assume 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.
The golf bag body as presented has all the pockets and compartments of a finished bag but is in a "knocked down" condition, that is, it does not contain a bottom piece, a top collar, or support rods. It does not contain club dividers or graphite shaft protection. A rainhood is in one of the pockets and is sewn to the bag via a stretch cord sewn into the pocket on one end and to the hood on the other. The hood has snaps to attach to the top of the bag to cover the clubs.
The applicable subheading for the golf bag body will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The general 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 HTSUS 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 rainhoods, pockets, dividers, and graphite shaft protection provided for in subheading 6307.90.98.”
The submitted sample meets the description found in subheading 9902.23.24, HTSUS, and is eligible for duty-free treatment under that classification.
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