C83938 C8 Ruling Active

The tariff classification of golf bags from China.

Issued February 19, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.4500

Headings: 4202

Product description

You have submitted photos of three golf bags designed to contain golf clubs, identified as items 90126, 80101 and 80102. The items are said to be manufactured wholly of a fabric backed PVC material and the PVC material forms the exterior surface. You have indicated that the items will be designed with umbrella sheath, towel holders, carry straps and/or combination rain travel hoods.

CBP rationale

The applicable subheading for the golf bags of PVC plastic sheeting will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other.

Full text

NY C83938 February 19, 1998 CLA-2-42:RR:NC:TA:341 C83938 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. Karen Olberding W.J. Byrnes 14109 NE Airport Way Portland, OR 97230 RE: The tariff classification of golf bags from China. Dear Ms. Olberding: In your letter dated January 28, 1998, on behalf of Sportwork, Ltd., you requested a tariff classification ruling for golf bags. You have submitted photos of three golf bags designed to contain golf clubs, identified as items 90126, 80101 and 80102. The items are said to be manufactured wholly of a fabric backed PVC material and the PVC material forms the exterior surface. You have indicated that the items will be designed with umbrella sheath, towel holders, carry straps and/or combination rain travel hoods. The applicable subheading for the golf bags of PVC plastic sheeting will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 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 Kevin Gorman at 212-466-5893. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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