The tariff classification of golf bags from China

N237240 February 7, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Nicole Marie White Marisol International 871 Ridgewood Loop, Suite 203 Memphis, TN 38120 RE: The tariff classification of golf bags from China Dear Ms. White: In your letter dated December 27, 2012, which was received in this office on January 11, 2013, you requested a tariff classification ruling on behalf of Ogio. You have submitted samples of three incomplete golf bags, styles 124021 (Taj), 125021 (Wisp), and 124012 (Majestic). Each bag is constructed with an outer surface of man-made textile material. They are designed and fitted to contain golf clubs and related accessories. They each have a top collar, which will serve as the club separator, and various exterior pockets. In your letter, you state the bottom component, sling, stay rods and stands of the golf bags will be shipped separately. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI’s). GRI 2(a) provides that 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 Explanatory Note to GRI 2 provides, in pertinent part, as follows: The provisions of this Rule also apply to blanks unless these are specified in a particular heading. The term “blank” means an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into the finished article or part. In the imported condition, there is no risk of the golf clubs falling out of the bottom of the bag as the top organizer will hold the golf clubs in place. The top organizer also arranges the clubs. The lack of the bottom component does not affect the bags’ ability to stand upright. The pockets are capable of storing personal effects. As such, in the imported condition, the golf bags are almost entirely complete, usable as golf bags, clearly recognizable as golf bags, and processed towards their ultimate completed form. They are exclusively dedicated to becoming completed golf bags. They cannot and will not be used otherwise. Please see Headquarters Ruling H082736, dated Mary 11, 2011. The applicable subheading for the golf bags will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The general rate will be 17.6 percent ad valorem. 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 Vikki Lazaro at (646) 733-3041. Sincerely, Thomas J. Russo Director National Commodity Specialist Division