The tariff classification of a golf bag from China

N319763 June 24, 2021 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500; 9903.88.03 Ronnie Shaw VESSEL 3197 Lionshead Ave Carlsbad, CA 92010 RE: The tariff classification of a golf bag from China Dear Mr. Shaw: In your letter dated May 28, 2021, you requested a tariff classification ruling. A sample was submitted. The submitted sample, SKU-7530221, is a golf bag constructed of textile material that is coated with plastic sheeting on the outer surface of the article. The bag is designed to provide storage, protection, portability, and organization to golf clubs and related accessories during travel and while golfing. Our examination of the sample indicates that the bag has a top divider component attached and is completely capable of standing upright on its own. You have indicated that straps, leg stands, and interior rods will be imported separately. At the time of importation, the golf bag is entirely sewn, including pockets, zippers, handles, steel wire, divider lining as well as a polypropylene bottom and the rain hood placed in the side pocket. At the time of importation the top is attached to the bottom via the divider lining, but the top is not yet riveted to the golf bag. You have suggested that the article, as imported, does not have the essential character of a golf bag and, as such, should be classified in 6307.90.9889, HTSUS, which provides for other made-made articles of textiles, other. Heading 6307 is a basket provision. As such, the article must first be excluded from more specific provisions before heading 6307 can be considered. Heading 4202, HTSUS, specifically provides for golf bags. Thus, the article must be excluded from heading 4202 before it can be considered in heading 6307. You have suggested that heading 6307 is applicable because the golf bag is unfinished. General Rule of Interpretation (GRI) 2 (a) states “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.” We disagree with your suggestion that the article lacks the essential character of a golf bag at the time of importation. The submitted article has clearly been manufactured to the point that it is undoubtly intended to be, and is, a golf bag. The addition of features such straps, legs and rods does not diminish or negate the fact that the article is a golf bag, even if it requires the attachement of these non-essential components after importation. Moreover, the minor assembly of riveting the top in place after importation does not change the essential character. Pursuant to GRI 2 (a) the applicable subheading for the golf bag will be 4202.92.4500, HTSUS, 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.4500, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.92.4500, 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, including information on exclusions and their effective dates, 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 the ruling, contact National Import Specialist Vikki Lazaro at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division