Request for Binding Ruling for unfinished golf bag bodies

HQ H154360 June 09, 2011 CLA-2 OT:RR:CTF:TCM H154360 CkG CATEGORY: Classification TARIFF NO: 6307.90.98 T.L. McCracken President R.J. McCracken & Son, Inc. Customs Brokers 4607 44th St. S.E. Kentwood, Michigan 49512 Re: Request for Binding Ruling for unfinished golf bag bodies Dear Mr. McCracken: This is in response to your request of January 17, 2011, on behalf of your client, King Par LLC, concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of unfinished golf bag bodies. Your request has been forwarded by the National Commodity Specialist Division in New York to this office for direct reply. A sample of the product in its condition as imported was provided for our examination. FACTS: The product to be imported is an unfinished golf bag body constructed of woven polyester fabric, designed and fitted to contain golf clubs and accessories. The sample features a molded plastic top collar, a carrying handle, and several exterior zippered pockets. A rainhood accompanies the unfinished golf bag body but is not attached. The unfinished golf bag body is imported in knocked-down condition, lacking a base/bottom or internal frame. The sample also lacks club dividers or graphite shaft protectors, which you confirmed is an accurate representation of the product as imported. The internal fiberglass support rods, steel and aluminum bag stand assembly and plastic divider are imported separately. ISSUE: Whether the instant unfinished golf bag bodies are classified pursuant to GRI 2(a) as sports bags of heading 4202, HTSUS, or as other, made up textile articles of heading 6307, and whether they are described by the terms of subheading 9902.23.24, HTSUS. LAW AND ANALYSIS: Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification 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. The HTSUS provisions at issue are as follows: 4202: Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper: Other: 4202.92: With outer surface of sheeting of plastic or of textile materials: Travel, sports and similar bags: With outer surface of textile materials: 4202.92.30: Other . . . * * * * * * 6307: Other made up articles, including dress patterns: 6307.90: Other: 6307.90.98: Other……….. * * * * * * 9902.23.24 1/ Golf bag bodies made of woven fabrics of nylon or polyester sewn together with pockets, and dividers or graphite protectors, accompanied with rainhoods (provided for in subheading 6307.90.98) * * * * * * After reviewing your request, we find that the classification of substantially similar merchandise has been extensively addressed by CBP in prior rulings. See, e.g., HQ H125076, dated March 21, 2011; HQ 964202, dated May 09, 2002; HQ 965041, dated May 07, 2002; 964538, November 19, 2001; HQ 962313, dated March 4, 1999; HQ 960883, dated April 27, 1998; and HQ 959178, dated June 24, 1996. As with the golf bag bodies at issue in these rulings, the King Par bags are classified in heading 6307, HTSUS, as other made up textile articles. Although the instant golf bag bodies are provided for in subheading 6307.90.98, HTSUS, they do not meet the terms of subheading 9902.23.24, which provides a temporary duty reduction for “Golf bag bodies made of woven fabrics of nylon or polyester sewn together with pockets, and dividers or graphite protectors, accompanied with rainhoods (provided for in subheading 6307.90.98) (emphasis added).” The instant golf bag bodies are made of woven polyester fabric, sewn together with pockets, and are accompanied with rainhoods, but they lack dividers or internal graphite shaft protection and are therefore not eligible for treatment according to subheading 9902.23.24, HTSUS. HOLDING: By application of GRI 1, the subject unfinished golf bag bodies are classified in heading 6307, HTSUS, and are specifically provided for in subheading 6307.90.98, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other.” The 2011 general, column one rate of duty is 7% 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/. A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction. Sincerely, Ieva O’Rourke, Chief, Tariff Classification and Marking Branch