The tariff classification of a hood for a golf bag, from China

N091555 January 27, 2010 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ping Lin Sun Mountain Sports, Inc. 301 N 1st W Missoula, MT 59802 RE: The tariff classification of a hood for a golf bag, from China Dear Ms. Lin: In your letter dated January 19, 2010, you requested a tariff classification ruling. You submitted photographs of a product called the Dry Hood that is used to protect golf clubs from rain. It is constructed of 100% nylon woven textile fabric, with flexible sewn-in fiber glass rods as a frame. The fiber glass rods can be detached in the middle so the hood can be folded for storage. The hood can be attached to any golf bag. This product will be sold to golf shops in the USA and Canada. The applicable subheading for the Dry Hood will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You suggested that this item be classified under subheading 9506.39.0080, HTSUS, which provides for parts and accessories for golf clubs. However, the Dry Hood does not directly act on a golf club’s or golf ball’s operation and therefore does not rise to the level of an accessory for golf clubs or equipment. It merely protects the clubs in the rain. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division