CLA-2-39:OT:RR:NC:N4:415
Mr. Michael McCullough
Vandegrift Forwarding Co., Inc.
9317 Cheshire Road
Sunbury, OH 43047
RE: The tariff classification of golf bag parts from China.
Dear Mr. McCullough:
In your letter dated January 18, 2019, you requested a tariff classification ruling on behalf of your client, Cobra Golf Incorporated.
Samples were provided and will be returned separately.
This request consists of three products listed as items HDWR0013, HDWR0014, and HDWR0015. The first item, HDWR0013, is a golf bag base made of injection molded polypropylene plastic. The second item, HDWR0014, is identified as bag stays, which are rigid hollow rods composed of fiberglass reinforced polyester resin. These rods will function as internal supports for the bag. The third item, HDWR0015, described as a “bag body cartridge,” is an unfinished golf bag that is constructed from a polyester woven fabric.
As the bag base, item HDWR0013, is considered an article of plastic and as it is not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
The applicable subheading for the bag stays, Item HDWR0014, will be 3916.90.5000, HTSUS, which provides for “[m]onofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: [o]f other plastics: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.8 percent ad valorem.
The applicable subheading for the unfinished golf bag, Item HDWR0015, will be 6307.90.9889, HTSUS, which provides for “[o]ther made up articles, including dress patterns: [o]ther: [o]ther: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 7 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 3916.90.50, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3916.90.5000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 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 the ruling, contact National Import Specialist Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division