The tariff classification of a rain hood for a golf bag, from China

N018363 October 17, 2007 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Roxane Peiffer Norman G. Jensen, Inc. 3050 Metro Drive, Suite 300 Minneapolis, MN 55425 RE: The tariff classification of a rain hood for a golf bag, from China Dear Ms. Peiffer: In your letter dated Oct. 3, 2007, on behalf of Griffin Marketing & Promotions, of Minneapolis, you requested a tariff classification ruling. You submitted a sample of an item called the “RAINTWL – Rain Hood / Microfiber Towel.” It measures approximately 19” square. It has been formed by folding a 19” x 38” piece of fabric in half and sewing one edge adjacent to the fold. Opposite the fold is an open edge with a drawstring and the fourth side has hook-and-loop fastener strips. The outer surface is woven nylon fabric and the inner is 83% polyester/17% nylon pile fabric. You state that golfers will use the pile fabric as a towel and the woven side to cover and protect the top of the golf bag and clubs from rain. A plastic snap hook attaches the item to the golf bag. The words “Golf Galaxy” are embroidered on one corner of the woven surface. The sample will be returned as you requested. The applicable subheading for the RAINTWL – Rain Hood / Microfiber Towel will be 6307.90.9889, Harmonized Tariff Schedule of the United States (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