CLA-2-63:OT:RR:NC:N3:351
Mr. Jon M. Richardson
Ping, Incorporated
2201 West Desert Cove Avenue
Phoenix, AZ 85029
RE: The tariff classification of an unfinished golf bag from China
Dear Mr. Richardson:
In your letter dated August 13, 2018, you requested a tariff classification ruling.
You submitted photographs and a sample of a golf bag flat (blank). The golf bag flat is composed of polyester woven fabric, the top and bottom are composed of polypropylene. The polypropylene ring is incomplete and has no bottom. You state that at the time of importation, the flat golf bag is entirely sewn, including all pockets, zippers, handles, as well as attached shoulder and handle straps. There is also a polyester fabric divider attached to the polypropylene top. It is to be noted that this golf bag flat has no stays (internal frame) and no leg assembly (stand and brackets). Your letter states that all of these items will be imported separately.
The General Rules of Interpretation (GRIs) to the 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 the golf bag flat does have a polypropylene top with a divider and carry straps; the golf bag has no bottom. Furthermore, there are no support rods nor legs which enables the golf bag to stand upright. The golf bag flat with the divider top, straps and no bottom is completely unusable and is not a complete golf bag in this construction. Please see Headquarters Ruling H218097, dated October 31, 2012.
The applicable subheading for the unfinished golf bag flat will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent 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 the World Wide Web at
https://hts.usitc.gov/current.
The sample will be returned to you.
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 Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division