The tariff classification of a golf bag leg parts from Taiwan.

NY 890166 September 21, 1993 CLA-2-76:S:N:N3:115 890166 CATEGORY: Classification TARIFF NO.: 7616.90.0080 Ms. Betsy Hsiao Green Eagle, Inc. 6520 Edenvale Boulevard Suite 250 Minneapolis, MN 55346 RE: The tariff classification of a golf bag leg parts from Taiwan. Dear Ms. Hsiao: In your letter dated September 7, 1993, you requested a tariff classification ruling. The subject items are leg parts for golf bags. They consist of a right leg, a left leg, a spring and a pin. The tubular legs are made of aluminum. The attached brackets are made of steel and plastic. The spring and the pin are of U.S. origin. These parts will be assembled in the U.S. and attached to a golf bag. These items are never sold as parts. The legs allow the golf bag to stand up on the golf course so the golfer does not have to lay it down in the grass. Your merchandise is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the aluminum legs impart the essential character. The applicable subheading for the golf bag leg parts will be 7616.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum: other. The duty rate will be 5.7% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport