Classification of unfinished and partially assembled golf bag; golf bag, golf bag top hood/cover and golf bag padded shoulder strap; HRL 957006 (6/27/95).
Issued February 27, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.92.3030, 6307.90.9989
GRI rules applied: GRI 1, GRI 2(a)
Product description
The articles at issue are described as follows. The unfinished, partially assembled golf bag is wholly constructed of man-made textile materials. The bag body is complete with all pockets and compartments and is in a knocked down condition. The bag does not contain support rods, base or top collar. The finished golf bag top hood/cover is wholly constructed of man-made textile materials. The hood is an accessory covering the exposed head of the clubs and is not an actual part of the golf bag. The golf bag shoulder strap has an outer surface of either 100 percent nylon or 100 percent polyester and internal padding of man-made foam material. Although you state in your submission to this office that the three articles described above are "to be imported as separate items," it is not clear whether this means that the goods will arrive in the U.S. in separate shipments, or whether the articles are merely packaged or boxed separately. After importation, these articles will be assembled into the completed golf bag with accessory hood.
CBP rationale
Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's, taken in order. Heading 4202, HTSUSA, provides in part for travel, sports and similar bags. The Explanatory Note to heading 4202, HTSUSA, at page 613, indicates that golf bags are regarded as sports bags for purposes of classification within this heading. 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 failing to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled." Our initial examination is whether the unfinished golf bag, in its condition as imported, possesses the essential character of a finished golf bag. In this case, you state that the body bag is imported separately from the shoulder strap and the golf bag top hood/covers. This office has previously held that golf body bags, imported without their remaining components, do not possess the essential character of the finished article. See Headquarters Ruling Letters (HRL's) 085391, dated December 202, 1989, and 957006, dated June 27, 1995. The golf body bag will be classified separately according to its constituent materials. As the instant golf body bag is substantially similar to those classified in the above-cited rulings, we conclude it is classifiable under heading 6307, HTSUSA, which is the residual provision for articles of textiles. We further note that the remaining articles do not, by themselves, possess the essential character of a finished golf bag. Accordingly, the shoulder strap and the hood/cover are classifiable according to their constituent materials in the same heading. In your letter to this office you state that the three articles described above are "to be imported as separate items." It is not clear whether this means that the goods will arrive in the U.S. in separate shipments, or whether the articles are merely packaged or boxed separately. If the former importation scenario applies, the goods will be classified separately in heading 6307, HTSUSA, for the reasons set forth supra. If, however, these articles arrive in the U.S. in the same shipment, but merely packaged separately, the classification analysis will turn on whether these three articles, taken together, have the essential character of a complete or finished golf bag as per GRI 2(a). This classification scenario was presented in HRL 957006
Full text
HQ 958915 February 27, 1996 CLA-2 RR:TC:TE 958915 SK CATEGORY: Classification TARIFF NO.: 4202.92.3030; 6307.90.9989 Christopher G. Staff, Jr. C.G. Staff Companies 2369 S. 200th Street Seattle, WA 98198 RE: Classification of unfinished and partially assembled golf bag; golf bag, golf bag top hood/cover and golf bag padded shoulder strap; HRL 957006 (6/27/95). Dear Mr. Staff: This is in response to your letter of April 30, 1995, on behalf of Sundara Industries, Ltd., in which you request a binding classification ruling for an unfinished and partially assembled golf bag, a golf bag top hood/cover and a golf bag padded shoulder strap. FACTS: The articles at issue are described as follows. The unfinished, partially assembled golf bag is wholly constructed of man-made textile materials. The bag body is complete with all pockets and compartments and is in a knocked down condition. The bag does not contain support rods, base or top collar. The finished golf bag top hood/cover is wholly constructed of man-made textile materials. The hood is an accessory covering the exposed head of the clubs and is not an actual part of the golf bag. The golf bag shoulder strap has an outer surface of either 100 percent nylon or 100 percent polyester and internal padding of man-made foam material. Although you state in your submission to this office that the three articles described above are "to be imported as separate items," it is not clear whether this means that the goods will arrive in the U.S. in separate shipments, or whether the articles are merely packaged or boxed separately. After importation, these articles will be assembled into the completed golf bag with accessory hood. ISSUE: What is the proper classification of the subject merchandise? LAW AND ANALYSIS: Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's, taken in order. Heading 4202, HTSUSA, provides in part for travel, sports and similar bags. The Explanatory Note to heading 4202, HTSUSA, at page 613, indicates that golf bags are regarded as sports bags for purposes of classification within this heading. 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 failing to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled." Our initial examination is whether the unfinished golf bag, in its condition as imported, possesses the essential character of a finished golf bag. In this case, you state that the body bag is imported separately from the shoulder strap and the golf bag top hood/covers. This office has previously held that golf body bags, imported without their remaining components, do not possess the essential character of the finished article. See Headquarters Ruling Letters (HRL's) 085391, dated December 202, 1989, and 957006, dated June 27, 1995. The golf body bag will be classified separately according to its constituent materials. As the instant golf body bag is substantially similar to those classified in the above-cited rulings, we conclude it is classifiable under heading 6307, HTSUSA, which is the residual provision for articles of textiles. We further note that the remaining articles do not, by themselves, possess the essential character of a finished golf bag. Accordingly, the shoulder strap and the hood/cover are classifiable according to their constituent materials in the same heading. In your letter to this office you state that the three articles described above are "to be imported as separate items." It is not clear whether this means that the goods will arrive in the U.S. in separate shipments, or whether the articles are merely packaged or boxed separately. If the former importation scenario applies, the goods will be classified separately in heading 6307, HTSUSA, for the reasons set forth supra. If, however, these articles arrive in the U.S. in the same shipment, but merely packaged separately, the classification analysis will turn on whether these three articles, taken together, have the essential character of a complete or finished golf bag as per GRI 2(a). This classification scenario was presented in HRL 957006, in which this office determined that "the imported body bag and other components (cover and shoulder strap) are dedicated for use in, and possess the approximate shape or outline of, the finished golf bag." We concur in this instance and find that if the golf body bag, shoulder strap and cover/hood are imported in the same shipment, they are classifiable as a sports bag, of man-made fibers, under subheading 4202.92.3030, HTSUSA. HOLDING: If the three articles are imported in separate shipments, the knocked down golf body bag, shoulder strap and cover/hood are all separately classifiable under subheading 6307.90.9989, HTSUSA, 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. If the three articles at issue are imported together in the same shipment, the merchandise is classifiable under subheading 4202.92.3030, HTSUSA, which provides for, in pertinent part, other sports bag, of man-made fibers, dutiable at a rate of 19.5 percent ad valorem. The attendant textile quota category is 670. The designated textile and apparel categories may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent 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 internal issuance of the U.S. Customs Service which is updated weekly and is available for inspection at a local Customs office. Due to the 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 importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant Tariff Classification Appeals Division
Ruling history
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