CLA-2 R:C:T 957006 ch
David C. Soto
Executive Project Manager
V. Alexander & Co., Inc.
15 Century Boulevard
Suite 400
Nashville, Tenn. 37214-3650
RE: Tariff classification of an unfinished and partially
unassembled golf bag.
Dear Mr. Soto:
This is in response to your letter, dated September 7, 1994,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States (HTSUS) for an unfinished and
partially unassembled golf bag. That portion of your request
concerning the country of origin marking for the merchandise will
be the subject of a separate letter.
FACTS:
The submitted samples consist of a body sleeve and other
pre-fabricated components for a golf bag. The body sleeve
measures approximately 30 inches in length and 13 inches in
width. It is composed of 200/400 denure nylon fabric with a PVC
backing and has been made up so as to assume a tubular form. The
sleeve comes complete with three zippered compartments, three air
flow pockets, a female clip for a shoulder strap and a carrying
handle. The material at the top and bottom of the sleeve has
been trimmed and has not been hemmed or mended.
Other components include a cover composed of woven 210
denure nylon fabric. The cover features a top opening, two
button snaps and a zipper closure on one side. It is designed to
snap onto the completed golf bag to protect golf club heads
during inclement weather.
Also included are top and bottom collars for the body sleeve
which are composed of polyethylene plastic. The top collar also
possesses an outer surface of woven 200/400 denure nylon fabric.
A nylon shoulder strap with acrylic padding, three woven nylon
strips, a ring and a buckle are also imported for incorporation
into the finished bag.
You state that after importation the components will be
assembled with other components of U.S. origin. The U.S.
components include a bag frame, acrylic inner bag lining, a
molded top collar and a molded PVC base.
ISSUES:
What is the proper tariff classification for the body sleeve
and the remaining components when entered together?
What is the proper tariff classification for the body sleeve
and the remaining components when entered in separate shipments?
LAW AND ANALYSIS:
Heading 4202, HTSUS, provides in part for travel, sports and
similar bags. Chapter 42, Additional U.S. Note 1, HTSUS, states
that:
For the purposes of heading 4202, the expression
"travel, sports and similar bags" means goods, other
than those falling in subheadings 4202.11 through
4202.39, of a kind designed for carrying clothing and
other personal effects during travel, including
backpacks and shopping bags of this heading, but does
not include binocular cases, camera cases, musical
instrument cases, bottle cases and similar containers.
(Emphasis added).
The Explanatory Note to heading 4202, at page 613, indicates that
golf bags are regarded as sports bags for the purposes of the
heading.
General Rule of Interpretation (GRI) 2(a) states:
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.
The first part of GRI 2(a) extends the scope of an article
provision to cover not only the complete article, but also that
article incomplete or unfinished, provided that, as presented, it
has the essential character of the complete or finished article.
See Explanatory Note (I) to GRI 2(a). The second part of the
rule provides that an article presented unassembled is classified
in the same heading as the assembled article. See Explanatory
Note (V) to GRI 2(a). In addition, an unfinished article
possessing the essential character of the finished article
remains classifiable as the finished article when presented
unassembled. See Explanatory Note (VI) to GRI 2(a).
In this instance, the submitted sample is an unfinished and
partially unassembled golf bag. Accordingly, classification
turns on whether the component parts, as presented, possess the
essential character of a finished golf bag. In the first
scenario, the body sleeve and the remaining components are
presented together. When assembled, the imported body bag and
other components are dedicated for use in, and possess the
approximate shape or outline of, the finished golf bag.
Moreover, we are of the opinion that the imported components are
indispensable to the structure of the final product and include
the most important constituent materials in relation to the use
of the goods. Consequently, when presented together the body bag
and the remaining components are classified as a sports bag of
heading 4202, HTSUS.
In the second scenario, the body bag and the remaining
components are imported in separate shipments. In Headquarters
Ruling Letter (HRL) 085391, dated December 20, 1989, we
determined that a golf bag body did not possess the essential
character of the finished article when imported individually.
Accordingly, it was classified according to its constituent
materials. As the instant body bag is substantially similar to
the goods at issue in (HRL) 085391, we conclude that it is
classifiable in heading 6307, HTSUS, which is the residual
provision for articles of textiles. In addition, we are of the
opinion that the remaining components, when imported without the
body bag, do not possess the essential character of the finished
article. Therefore, they shall also be classified according to
their constituent materials.
HOLDING:
The body bag and remaining components, when presented
together, are classifiable under subheading 4202.92.3030, HTSUS,
which provides for travel, sports and similar bags: with outer
surface of textile materials: other, other: of man-made fibers:
other. The applicable rate of duty is 19.8 percent ad valorem.
The textile category is 670.
The body bag, when imported individually, is classifiable in
subheading 6307.90.9989, HTSUS, which provides for other made up
articles, including dress patterns: other: other: other,
other: other. The applicable rate of duty is 7 percent ad
valorem.
The remaining components, when imported without the body
bag, are classified according to their constituent materials.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are the subject of frequent negotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at the local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact the local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division