CLA-2-42:OT:RR:NC:N4:441
Phyllis Stieglitz, CHB
Transfair International Freight Services
18850 8th Avenue South, Suite 100
Seattle, WA 98148
RE: The tariff classification of a golf bag from China
Dear Ms. Stieglitz:
In your letter dated March 1, 2013, which was received in our office on April 14, 2013; you requested a tariff classification ruling on behalf of your client, US Kids Golf. In your letter you have mentioned two samples but have submitted only one. This ruling is applicable only to the submitted sample.
The submitted sample, which you refer to as the Ultra Lite, is a child’s golf bag constructed with an outer surface of man-made textile material. It is designed and fitted to contain a child’s set of golf clubs. It is completely assembled and ready for use. The bag has a top component which separates and organizes the clubs. It also has several exterior pockets for accessories, one handle, and one shoulder strap.
The applicable subheading for the golf bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile material, other, other, man-made textile, other. The rate of duty will be 17.6% 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 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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division