The tariff classification of an unfinished golf bag from China or Taiwan

NY M86066 September 14, 2006 CLA-2-63:RR:NC:N3:351 M86066 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Phillip Pouncil ABX Logistics (USA) Inc 1560 west 190th Street Torrance, CA 90501 RE: The tariff classification of an unfinished golf bag from China or Taiwan Dear Mr. Pouncil: In your letter dated Aug. 11, 2006, you requested a tariff classification ruling on behalf of your client, Golf Sales West, of Oxnard, Cal. The item in question is an unfinished golf bag, constructed of woven man-made fabric. You submitted a sample of it as well as the balance of the parts needed to finish it. The unfinished bag consists of the body of the bag with the molded plastic bottom attached and three full-length dividers sewn to the bottom. The dividers are of woven fabric and six inches wide; they apparently attach to the plastic top (upon final assembly) with hook-and-loop fastener strips to keep the clubs separated. The bag body has all the pockets and compartments of a finished bag but is in a “knocked down” condition. The bag does not contain support rods or a top piece. The bag body with the bottom piece and dividers will be shipped in one shipment. A separate shipment will contain the balance of the parts: the top collar (plastic covered with brushed nylon); a nylon hood; a shoulder strap; an aluminum stand; steel rivets; and packing materials. Without the top, the item is still recognizable as a golf bag but could not function as one. Even with the bottom, the bag without the top still does not meet the requirements of General Rules of Interpretation 2, Harmonized Tariff Schedule of the United States (HTSUS), that an unfinished article must possess the essential character of the finished article to be classifiable as the finished article when presented unassembled. The applicable subheading for the unfinished golf bag will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 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/. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division