The tariff classification of golf bag parts from China

N151861 March 22, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3916.90.5000; 3926.90.9980; 7326.90.8588; 7616.99.5090 Mr. T.L. McCracken R.J. McCracken & Son Inc. dba Supply Chain Customs Brokers 4607 44th Street S.E. Kentwood, MI 49512 RE: The tariff classification of golf bag parts from China Dear Mr. McCracken: In your undated letter, which was received in this office on February 17, 2011, as a follow-up to your letter of January 17, 2011, you requested a tariff classification ruling. The samples submitted with your request are all components used in the assembly of a golf bag. These parts will be imported separately from the golf bag body and the divider. The golf bag bottom is a solid base for the golf bag and is molded of polypropylene plastic. This component measures 9-3/8 inches by 7-3/4 inches by 1-1/2 inches at its greatest dimensions. The components identified as 8 mm fiberglass stays consist of rigid hollow rods, 8 mm in diameter, made of glass fiber reinforced epoxy resin plastic. Three rods were included with your request. One of the rods measures 31 inches in length and the other two rods measure 31-1/2 inches in length. The stay rods function as internal supports for the bag. The aluminum bag stand assembly and the steel bag stand torsion rod assembly function together to form an exterior support or stand for the golf bag. The aluminum bag stand assembly consists of two legs or extensions, one for the left side and one for the right side. The legs measure 27 ¼ inches in length and have a plastic fitting at the end. The steel bag torsion rod assembly consists of a U-shaped steel rod with a plastic fitting at the base that will be attached to the bottom of the golf bag. The rod assembly measures 31 ¼ inches in length. The bent tips at the open ends of the U shaped rod will be inserted into the fittings at the top of the aluminum bag stand legs. The samples are being returned. The applicable subheading for the polypropylene golf bag bottom will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the glass fiber reinforced fiberglass stay rods will be 3916.90.5000, HTSUS, which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worried but not otherwise worked, of plastics; of other plastics: other: other. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the steel bag stand torsion rod assembly will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem. The applicable subheading for the aluminum bag stand assembly will be 7616.99.5090, HTSUS, which provides for other articles of aluminum, other, other, other, other, other, other. The rate of duty will be 2.5 percent 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division