Golf accessories

HQ 085010 September 22, 1989 CLA-2:CO:R:C:G 085010 SR CATEGORY: Classification TARIFF NO.: 6307.90.9050 Mr. Andrew P. Vance Barnes, Richardson & Colburn 475 Park Avenue South New York, N.Y., 10016 RE: Golf accessories Dear Mr. Vance: This is in reference to your letter dated April 3, 1989, requesting the classification of golf accessories under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples produced in Taiwan were submitted. FACTS: The merchandise at issue is a golf bag accessories set with eight pieces that are designed to be used with a fiberglass golf club carrying case. The set includes: 1. A golf utility duffel case: This case is made of nylon and measures 16 inches long and 5-1/4 inches wide at its bottom, and tapers to 13 inches long and 3 inches wide at its top. A 21 inch long by 1/2 inch wide nylon zipper extends across the top of this case. There is an inside pocket 8-1/2 inches long and 3-3/4 inches wide. This case is fastened to the golf club carrying case by means of Velcro-type fasteners. 2. Golf pocket bag: The nylon bag is 11-5/8 inches high and 10-1/2 inches wide and has a 3-1/2 inch gusset. The pocket bag is contoured on one side. This also attaches to the golf club carrying case by means of Velcro-type fasteners. -2- 3. Golf head protector: The nylon protector is 11-5/8 inches high and 10-1/2 inches wide, and is contoured on one side. There are three (two red ones that are 6 inches long by 5-3/4 inches wide, and one black that is 9-3/4 inches long by 7-1/4 inches wide) flat padded and stitched flaps with Velcro-type fasteners which, when folded form the pocket which serves as the head protector. This also fastens to the golf club carrying case by means of a Velcro-type fastener. 4. Two golf club protective pads: The pads are 5-1/4 inches long by 4-3/8 inches wide, and 3/8 of an inch thick. They are composed of black vinyl and have a Velcro-type closure on one side, and black velour with black trim on the other side. 5. Golf case tow strap: The strap is composed of nylon with double polyurethane coating and 3/8 inch PVC sewn over the nylon seam. The strap is approximately 2 feet long and 3-1/2 inches wide at the widest section. 6. Golf case carry/shoulder strap: The strap in 34-3/4 inches long when fully extended. It is 3-1/2 inches wide at its center and tapers at either end. There are plastic hooks attached at either end. It also contains a plastic adjustable bracket. 7. Golf bag tag with strap: The tag is 5 inches long and 2 3/4 inches wide. The strap in 8-3/8 inches long and 7/16 of an inch wide with a metal buckle. The tag is made of cellular plastic backed with a uniformly dyed knit fabric. The golf utility duffel case, the golf pocket bag, and golf head protector are not actually used to carry the golf clubs and accessories as independent carry bags; rather, they are accessories to be attached to the golf club carrying case. ISSUE: What is the classification of the golf accessories? LAW AND ANALYSIS: The merchandise at issue is a golf accessories set which consists of items that are to be attached to a golf bag to hold -3- equipment. Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. GRI 3 provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to GRI 3(b) provide that the term goods put up in sets for retail sale shall be taken to mean goods which consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repacking. The merchandise at issue contains articles that are prima facie classifiable in different headings and otherwise qualify for classification as a set. The golf utility duffel case, the golf pocket bag, and the golf head protector are similar to luggage of heading 4202, HTSUSA, except that they are not independent carry bags, rather they are accessories to be attached to the golf club carrying case. Subheading 9506.39, HTSUSA, provides for golf equipment, parts and accessories. Chapter Note 3 to chapter 95, HTSUSA, states that parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles. The merchandise at issue is to be used to carry golf equipment; however, it is principally to be used with the golf club bag which would be classified under chapter 42, not under chapter 95 (See note 1(d) to chapter 95, HTSUSA). Therefore, the golf accessories cannot be classified under chapter 95. Heading 6307, HTSUSA, provides for other made up articles. Items 1-6 are classifiable under this provision. Item 7, the luggage tag, is classifiable under heading 3926, HTSUSA, which provides for other articles of plastic. The articles put together are attached to a golf bag to carry golf equipment, and the importer states they are imported and sold as a set. Therefore, the item of the set that imparts the essential character must be determined. However, there is not one particular item in the set that imparts the essential character. Under GRI 3(c), when goods cannot be classified by reference to 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally -4- merit consideration. Under GRI 3(c), the set is classifiable under heading 6307, HTSUSA. HOLDING: The golf accessories set at issue is classifiable under subheading 6307.90.9050, HTSUSA, as other made up articles, other other. The rate of duty is 7 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division 6 cc A.D. New York Seaport 1 cc Durant 1 cc legal reference