The tariff classification of a golf bag stand from Taiwan.
Issued December 17, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7616.99.5090
Headings: 7616
Product description
, DBA The Arnold Palmer Golf Co., Ooltewah, TN. Your submitted sample will be returned to you as requested. The subject item is a golf bag stand. It is specifically designed to be attached by screws to a golf bag to support the bag in an up right position so that the golfer can easily access his/her golf clubs. The golf bag stand measures approximately 30" in height and has three support arms. These support arms are made of steel and aluminum. The subject article is a composite article that prima facie appears to be classifiable under more than one heading, each equally specific. Classification will accordingly be determined on the basis of that portion of the article which imparts the essential character. We have concluded that there is no essential character for this composite article. Therefore, it shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the steel support arms classification is last.
CBP rationale
The applicable subheading for the golf bag stand will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum: other.
Full text
NY B80191 December 17, 1996 CLA-2-76:RR:NC:1:115 B80191 CATEGORY: Classification TARIFF NO.: 7616.99.5090 Mr. Edward L. Hart V. Alexander & Co., Inc. P.O. Box 30250 Memphis, TN 38130-0250 RE: The tariff classification of a golf bag stand from Taiwan. Dear Mr. Hart: In your letter dated December 4, 1996, you requested a tariff classification ruling, on behalf of your client, Pro Group Inc., DBA The Arnold Palmer Golf Co., Ooltewah, TN. Your submitted sample will be returned to you as requested. The subject item is a golf bag stand. It is specifically designed to be attached by screws to a golf bag to support the bag in an up right position so that the golfer can easily access his/her golf clubs. The golf bag stand measures approximately 30" in height and has three support arms. These support arms are made of steel and aluminum. The subject article is a composite article that prima facie appears to be classifiable under more than one heading, each equally specific. Classification will accordingly be determined on the basis of that portion of the article which imparts the essential character. We have concluded that there is no essential character for this composite article. Therefore, it shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the steel support arms classification is last. The applicable subheading for the golf bag stand will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum: other. The duty rate will be 4.4% ad valorem. In 1997, the duty rate will be 3.8% 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 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 Melvyn Birnbaum at 212-466-5487. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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