Tariff classification of an unfinished and partially unassembled golf bag.

HQ 957006 June 27, 1995 CLA-2 R:C:T 957006 ch CATEGORY: Classification TARIFF NO.: 4202.92.3030; 6307.90.9989 David C. Soto Executive Project Manager V. Alexander & Co., Inc. 15 Century Boulevard Suite 400 Nashville, Tenn. 37214-3650 RE: Tariff classification of an unfinished and partially unassembled golf bag. Dear Mr. Soto: This is in response to your letter, dated September 7, 1994, requesting tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) for an unfinished and partially unassembled golf bag. That portion of your request concerning the country of origin marking for the merchandise will be the subject of a separate letter. FACTS: The submitted samples consist of a body sleeve and other pre-fabricated components for a golf bag. The body sleeve measures approximately 30 inches in length and 13 inches in width. It is composed of 200/400 denure nylon fabric with a PVC backing and has been made up so as to assume a tubular form. The sleeve comes complete with three zippered compartments, three air flow pockets, a female clip for a shoulder strap and a carrying handle. The material at the top and bottom of the sleeve has been trimmed and has not been hemmed or mended. Other components include a cover composed of woven 210 denure nylon fabric. The cover features a top opening, two button snaps and a zipper closure on one side. It is designed to snap onto the completed golf bag to protect golf club heads during inclement weather. Also included are top and bottom collars for the body sleeve which are composed of polyethylene plastic. The top collar also possesses an outer surface of woven 200/400 denure nylon fabric. A nylon shoulder strap with acrylic padding, three woven nylon strips, a ring and a buckle are also imported for incorporation into the finished bag. You state that after importation the components will be assembled with other components of U.S. origin. The U.S. components include a bag frame, acrylic inner bag lining, a molded top collar and a molded PVC base. ISSUES: What is the proper tariff classification for the body sleeve and the remaining components when entered together? What is the proper tariff classification for the body sleeve and the remaining components when entered in separate shipments? LAW AND ANALYSIS: Heading 4202, HTSUS, provides in part for travel, sports and similar bags. Chapter 42, Additional U.S. Note 1, HTSUS, states that: For the purposes of heading 4202, the expression "travel, sports and similar bags" means goods, other than those falling in subheadings 4202.11 through 4202.39, of a kind designed for carrying clothing and other personal effects during travel, including backpacks and shopping bags of this heading, but does not include binocular cases, camera cases, musical instrument cases, bottle cases and similar containers. (Emphasis added). The Explanatory Note to heading 4202, at page 613, indicates that golf bags are regarded as sports bags for the purposes of the heading. General Rule of Interpretation (GRI) 2(a) states: Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, 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. The first part of 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. See Explanatory Note (I) to GRI 2(a). The second part of the rule provides that an article presented unassembled is classified in the same heading as the assembled article. See Explanatory Note (V) to GRI 2(a). In addition, an unfinished article possessing the essential character of the finished article remains classifiable as the finished article when presented unassembled. See Explanatory Note (VI) to GRI 2(a). In this instance, the submitted sample is an unfinished and partially unassembled golf bag. Accordingly, classification turns on whether the component parts, as presented, possess the essential character of a finished golf bag. In the first scenario, the body sleeve and the remaining components are presented together. When assembled, the imported body bag and other components are dedicated for use in, and possess the approximate shape or outline of, the finished golf bag. Moreover, we are of the opinion that the imported components are indispensable to the structure of the final product and include the most important constituent materials in relation to the use of the goods. Consequently, when presented together the body bag and the remaining components are classified as a sports bag of heading 4202, HTSUS. In the second scenario, the body bag and the remaining components are imported in separate shipments. In Headquarters Ruling Letter (HRL) 085391, dated December 20, 1989, we determined that a golf bag body did not possess the essential character of the finished article when imported individually. Accordingly, it was classified according to its constituent materials. As the instant body bag is substantially similar to the goods at issue in (HRL) 085391, we conclude that it is classifiable in heading 6307, HTSUS, which is the residual provision for articles of textiles. In addition, we are of the opinion that the remaining components, when imported without the body bag, do not possess the essential character of the finished article. Therefore, they shall also be classified according to their constituent materials. HOLDING: The body bag and remaining components, when presented together, are classifiable under subheading 4202.92.3030, HTSUS, which provides for travel, sports and similar bags: with outer surface of textile materials: other, other: of man-made fibers: other. The applicable rate of duty is 19.8 percent ad valorem. The textile category is 670. The body bag, when imported individually, is classifiable in subheading 6307.90.9989, HTSUS, which provides for other made up articles, including dress patterns: other: other: other, other: other. The applicable rate of duty is 7 percent ad valorem. The remaining components, when imported without the body bag, are classified according to their constituent materials. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are the subject of frequent negotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at the local Customs office. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division