The tariff classification of an unfinished golf bag from China

 N310750 July 2, 2020 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Mr. Ronnie Shaw Zonson Company 3197 Lionshead Ave Carlsbad, CA 92010 RE: The tariff classification of an unfinished golf bag from China Dear Mr. Shaw: In your letter dated March 17, 2020, you requested a tariff classification ruling. With your request, you submitted photographs and two samples of the same golf bag flat. One sample of a golf bag flat was mulilated for analysis and will be retained for training purpose. The second sample of a golf bag flat was untouched and will be returned to you, as requested. We apologize for the delayed response caused by the COVID-19 national emergency. The sample submitted, Sku# 8530118, identified as "Player Stand" is an unfinished golf bag flat. The golf bag flat is composed of 75 percent polyurethane coated polyester woven fabric, 15 percent nylon webbing with the top and bottom portion composed of 10 percent polypropylene. You state at the time of importation, the golf bag flat is entirely sewn, including pockets, zippers, handles, as well as a polypropylene bottom with a divider lining. The top polypropylene component will not be riveted to the golf bag flat, but the attachment mechanisms will be included. It is to be noted that this golf bag flat has no stays (internal frame), no shoulder straps, and no leg assembly (legs and brackets). Your letter states that all of these components will be imported separately. The General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS) set forth the legal framework in which merchandise is to be classified under the HTSUS. GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs, 2 through 6, may then be applied in order. Under GRI 2 (a) of the HTSUS, “any reference to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, 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.” Upon review of the sample, we were persuaded that the golf bag flat does not have the essential character of a finished golf bag. Although the golf clubs can be held in place, there are no shoulder straps allowing the bag to be carried with ease, no stays, or support rods nor legs which support the golf bag to stand upright. Furthermore, the bottom component, which is attached onto the bag body, does not affect the bag’s inability to stand and remain upright. The golf bag flat even with the included divider and top is completely unusable and is not a complete golf bag in this construction. Headquarters Ruling (HQ) H218097, dated October 31, 2012; NY N295014, dated April 4, 2018; and NY N300758, dated October 19, 2018, noted. The applicable subheading for, Sku#8530118, the unfinished golf bag described as a “Player Stand” will be 6307.90.9891, HTSUS, which provides for “Other made up textile articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891 , HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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 this ruling, contact National Import Specialist Kristine Dodge at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division