CLA-2-83:RR:NC:N1:113 G86768
Mr. James C. Alberdi
A.J. Arango, Inc.
1516 East 8th Avenue
Tampa, FL 33605
RE: The tariff classification of golf bag components from Taiwan
Dear: Mr. Alberdi:
In your letter dated December 8, 2000, and received by this office on February 1, 2001 you requested a tariff classification ruling on behalf of Seal Golf Equipment.
The samples you submitted are tubular steel rivets, a reinforced steel plate, and a steel ring with a hook and loop fastener attached. After importation, these components will be used to assemble golf bags in the United States. The steel plate will be used to fasten a shoulder strap to the bag, and the steel ring with a hook and loop fastener will be riveted on the bag to hold golf towels and gloves.
The applicable subheading for the rivets will be 8308.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for tubular or bifurcated rivets of base metal, other. The rate of duty will be free.
The applicable subheading for the steel plate and ring will be 8302.49.6085, Harmonized Tariff of the United States (HTS), which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests or the like, other, other, other. The rate of duty will be 5.7 percent ad valorem.
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 James Smyth at 212-637-7008.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division