CLA-2-42:OT:RR:NC:N4:441
Jong Woo Kim
Far East Forwarding, Inc.
177-17 150th Avenue, Suite 203
Jamaica, NY 11434
RE: The tariff classification of unfinished golf bags from China
Dear Mr. Kim:
In your letter dated January 19, 2012, you requested a tariff classification ruling on behalf of your client, Izzo Golf Company. Your samples will be returned to you.
Model A53069 is a golf bag constructed with an outer surface of man-made textile material. The bag is designed and fitted to contain golf clubs and accessories. It has three fiberglass rods, a top collar which serves as a club separator, a non-removable shoulder strap, a hood cover and several zippered pockets. In your letter, you state the bottom component of the golf bag will be shipped separately from the body.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI’s). GRI 2(a) provides that any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, 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.
There is no risk of the golf clubs falling out of the bottom of the bag as the top organizer will hold the golf clubs in place. The top organizer also systematizes the clubs. The lack of the bottom component does not affect the bag’s ability to stand upright. The pockets are capable of storing personal effects. As such, Model A53069 is almost entirely complete, directly usable as a golf bag, clearly recognizable as a golf bag, and is, in its current form, processed towards its ultimate completed form. It is dedicated to being a completed golf bag. Please see Headquarters Ruling H082736, dated May 11, 2011.
The applicable subheading for model A53069 will be 4202.92.3031, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The general rate will be 17.6 percent ad valorem.
As model A53069 is classified as sports bags of heading 4202, HTSUS, it does not qualify for duty-free treatment under subheading 9902.23.24, HTSUS, which covers only unfinished golf bag bodies classified in Heading 6307, HTSUS.
Model A53061 is an unfinished golf bag body with multiple zippered pockets, adjustable shoulder straps, and a plastic rim around the top and around the bottom to facilitate the attachment of a top club divider and a bottom component. It is to be noted that this model has no such divider or bottom and your letter states that the top piece with a full-length divider and the bottom piece, along with a rainhood, stay rods, and stand, will all be shipped separately.
The applicable subheading for model A53061 will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The general rate of duty will be 7 percent ad valorem.
Model A53061 is not eligible for duty-free treatment under subheading 9902.23.24, HTSUS. That provision 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). As stated above, Model A53061 does not contain dividers or graphite protectors and is not accompanied with a rainhood.
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 style A53069, contact National Import Specialist Vikki Lazaro at (646) 733-3041. If you have any questions regarding style A53061, contact National Import Specialist Mitchel Bayer at (646) 733-3012.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division