CLA-2-63:OT:RR:NC:N3:351
Eui Man Kim
177-17 150th Ave., Suite 203
Jamaica, NY 11434
RE: The tariff classification of an unfinished golf bag body from China
Dear Mr. Kim:
In your letter dated July 18, 2011, you requested a tariff classification ruling on behalf of your client, Exim Sports Inc., of Westbury, N.Y.
You submitted a sample of an unfinished golf bag body constructed of woven nylon fabric, designed and fitted to contain golf clubs and accessories. It has a molded plastic top collar which also serves as a club separator. It also features a carrying handle and several exterior zippered pockets. A rainhood accompanies the unfinished golf bag body but is not attached; it is stuffed into one of the pockets. The unfinished golf bag body is imported in knocked-down condition, lacking a base/bottom and an internal frame; the bottom and all other components will be imported separately and the golf bag will be assembled in the United States.
The applicable subheading for the unfinished 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 general rate of duty will be 7% ad valorem.
The unfinished golf bag body is eligible for the special duty rate of subheading 9902.23.24, HTSUS, which provides for golf bag bodies made of woven fabrics of nylon or polyester sewn together with pockets, and dividers or graphite protectors, accompanied with rainhoods (provided for in subheading 6307.90.98). The rate of duty is 1.5% 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 http://www.usitc.gov/tata/hts/.
The sample will be returned as you requested.
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