CLA-2 OT:RR:CTF:TCM H125076 CkG
TARIFF NO: 6307.90.98; 9902.23.24
Robert W. Hardy
President
International Trade Consultants
1647 Isabella Ct.
Millersville, MD 21108
Re: Request for Binding Ruling for unfinished golf bag bodies
Dear Mr. Hardy:
This is in response to your request of August 17, 2010, on behalf of your client, Sun Mountain Sports, concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of unfinished golf bag bodies. Your request has been forwarded by the National Commodity Specialist Division in New York to this office for direct reply.
FACTS:
The product to be imported is 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 in each case 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. The unfinished golf bag body is imported in knocked-down condition, lacking a base/bottom and an internal frame.
ISSUE:
Whether the instant unfinished golf bag bodies are classified pursuant to GRI 2(a) as sports bags of heading 4202, HTSUS, or as other, made up textile articles of heading 6307, and whether they are described by the terms of subheading 9902.23.24, HTSUS.
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification 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.
GRI 2 provides, in pertinent part, as follows:
(a) 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 HTSUS provisions at issue are as follows:
4202: Trunks, suitcases, vanity cases, attache cases, briefcases, school
satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper:
Other:
4202.92: With outer surface of sheeting of plastic or of textile
materials:
Travel, sports and similar bags:
With outer surface of textile materials:
4202.92.30: Other . . .
* * * * * *
6307: Other made up articles, including dress patterns:
6307.90: Other:
6307.90.98: Other...........
* * * * * *
9902.23.24 1/ 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 Harmonized Commodity Description and Coding System Explanatory
Notes (ENs), constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. It is CBP's practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
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.
The Explanatory Note to GRI 2 provides, in pertinent part, as follows:
(II) The provisions of this Rule also apply to blanks unless these are specified in a particular heading. The term " blank " means an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into the finished article or part (e.g., bottle preforms of plastics being intermediate products having tubular shape, with one closed end and one open end threaded to secure a screw type closure, the portion below the threaded end being intended to be expanded to a desired size and shape).
Semi-manufactures not yet having the essential shape of the finished articles (such as is generally the case with bars, discs, tubes, etc.) are not regarded as " blanks ".
* * * * * *
The issue to be addressed is whether unfinished golf bag bodies imported by Sun Mountain Sports have the "essential character" of completed or finished products and should, therefore, be classified pursuant to GRI 2(a) as if they were goods in their completed or finished state. The GRIs do not define the phrase "essential character." The meaning of this term in the context of GRI 2(a) may, however, be understood from an examination of the EN to GRI 2(a).
The ENs to GRI 2 (a) draw a distinction between a "blank" which possesses the essential character of an article and a "semi-manufacture[d]" item that does not have the essential character of an article. A "blank," as defined in the EN, is an article "not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into the finished article or part." "Semi-manufactures", on the other hand, are items that do not yet have the essential shape or character of the finished articles. Examples of semi-manufactures set forth in the EN's are: "bars, discs, tubes, etc." Semi-manufactures are specifically not regarded as "blanks."
Completed golf bags and incomplete golf bags having the essential character of golf bags are classified in heading 4202, HTSUS, as ejusdem generis to travel and sports bags specifically enumerated in that heading. Additional U.S. Note 1 of Chapter 42 defines "sports bags" as follows: "The expression "travel, sports and similar bags" means "goods...of a kind designed for carrying clothing and other personal effects during travel." The instant articles are designed to carry golf clubs and other personal effects. In their condition as imported, however, they are not capable of such use. Lacking a bottom and internal frame, and possessing only a loosely attached top collar, the unfinished golf bag bodies in question would be unable to hold or carry golf clubs or other personal effects. Similarly, in Headquarters Ruling Letter (HQ) 965605 and HQ 965603, dated September 6, 2002, CBP classified unfinished golf bag bodies in heading 6307, HTSUS, because they lacked the essential character of a golf bag. The textile golf bag body at issue in HQ 965605 was imported with a top collar, but lacking a frame and bottom. The bag bodies in HQ 965603 were also imported with an organizer top assembly and bottom boot, but without the plastic bottom or tube body liner. The unfinished golf bag bodies imported by Sun Mountain Sports are therefore not classifiable by GRI 2(a) in heading 4202, HTSUS. They are provided for in heading 6307, HTSUS, as an other made up textile article.
The instant merchandise is also eligible for the recently modified special duty provision 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 unfinished golf bag bodies are made of woven nylon fabric and sewn together with pockets and dividers, and are accompanied with rainhoods.1
HOLDING:
By application of GRI 1, the subject unfinished golf bag bodies are classified in heading 6307, HTSUS, and are specifically provided for in subheading 6307.90.98, HTSUS, which provides for "Other made up articles, including dress patterns: Other: Other." The bags are 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 2011 general, column one 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 World Wide Web at http://www.usitc.gov/tata/hts/.
A copy of this ruling letter should be attached to the entry documents filed
at the time the goods are entered. If the documents have been filed without a copy, this
ruling should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Ieva O'Rourke, Chief,
Tariff Classification and Marking Branch
1 This provision was modified by H.R.4380 and no longer requires that the rainhoods be sewn to the body of the bag). Our decision in HQ H048380, dated September 10, 2009, in which we held that an unfinished golf bag body of heading 6307 did not qualify for the special duty provision of 9902.23.24 because the rainhoods were not sewn to the body of the bag, is therefore revoked by operation of law. We note that the provisions of 19 USC 1625 do not apply.
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