CLA-2-63:OT:RR:NC:N3:351
Mr. Ronnie Shaw
Zonson Company
3197 Lionshead Ave.
Carlsbad, CA 92010
RE: The tariff classification of an unfinished golf bag from China
Dear Mr. Shaw:
In your letter dated August 14, 2020, you requested a tariff classification ruling. With your request, you submitted photographs and a sample of a golf bag flat. The sample will be retained for training purposes.
The sample submitted, SKU# 9030120, identified as "Lux Cart Bag" is an unfinished golf bag flat. The golf bag flat is composed of 70 percent polyurethane coated polyester woven fabric, 25 percent nylon webbing with the top and bottom ring portion composed of 5 percent polypropylene. You state at the time of importation, the golf bag flat is entirely sewn, including pockets, zippers, handles, as well as a polypropylene top with a divider lining. In addition, the rain hood component is placed in the side pocket and will not be sewn to the golf bag flat, but will be included. It is to be noted that this golf bag flat has no stays (internal frame), no shoulder straps, and no bottom base support. This golf bag flat is also not designed to include, nor does it feature a leg assembly component (legs and brackets); therefore, it will be supported to stand upright with only the stays (internal frame) and bottom base support. Your letter states that all three components will be imported separately.
The General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS) set forth the legal framework in which merchandise is to be classified under the HTSUS. GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs, 2 through 6, may then be applied in order. Under GRI 2 (a) of the HTSUS, “any reference to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, 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.” Upon review of the sample, we were persuaded that the golf bag flat does not have the essential character of a finished golf bag. Although some the golf clubs can be held in place, there are no shoulder straps allowing the bag to be carried with ease, no stays (internal frame), or bottom base support for the golf bag flat to stand upright and keep the golf clubs from falling out from the bottom of the bag. Furthermore, the golf bag flat even with the included divider and top is completely unusable and is not a complete golf bag in this construction. Headquarters Ruling (HQ) H218097, dated October 31, 2012; NY N295014, dated April 4, 2018; NY N300758, dated October 19, 2018; and N312435, dated July 1, 2020, noted.
The applicable subheading for SKU# 9030120, the unfinished golf bag described as a “Lux Cart Bag,” will be 6307.90.9891, HTSUS, which provides for “Other made up textile articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 https://hts.usitc.gov/current.
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
this ruling, contact National Import Specialist Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division