CLA-2-42:OT:RR:NC:N4:441
Tracey Topper Gonzalez
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP
399 Park Avenue
25th Floor
New York, NY 10022-4877
RE: The tariff classification of unfinished golf bags from China
Dear Ms. Gonzalez:
In your letter dated July 23, 2009, you requested a tariff classification ruling on behalf of your client, Zonson Company, LLC. Your samples are being returned to you.
You submitted two samples, style numbers BG0218 and BG0220. You state that these are representative of a number of similar styles and you attached a list of them. This ruling covers only the two samples we received.
Both samples are unfinished golf bags. They are constructed with an outer surface of man-made textile material. Each bag is designed and fitted to contain golf clubs and accessories. Each has a molded plastic top collar which in each case also serves as a club separator. Each features a carrying handle and several exterior zippered pockets. Each bag is completely assembled except that they lack the bottom component.
In your letter you cite numerous rulings which you state support your claim that the correct classification for the samples is in subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. However, the samples that were the subject of the cited rulings did not include the substantial top collar/club separator that is assembled to both BG0218 and BG0220; in most cases, there was no top at all and only the bag sleeve was considered.
The first part of General Rule of Interpretation (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. As presented, the submitted samples possess the essential character of golf bags. As such, they are more specifically provided for as sports bags in Heading 4202 than as a made-up article of Heading 6307. Styles BG0218 and BG0220 are not classifiable in subheading 6307.90.9889, HTSUS. Therefore, they are also ineligible for classification in subheading 9902.23.24, HTSUS.
The applicable subheading for the unfinished golf bags will be 4202.92.3031, HTSUS, which provides for travel, sport, 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,
Robert B. Swierupski
Director
National Commodity Specialist Division