The tariff classification of an unfinished golf flat from China

N304864 July 16, 2019 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Jon M. Richardson Ping, Incorporated 2201 W Desert Cove Avenue Phoenix AZ 85029 RE: The tariff classification of an unfinished golf flat from China Dear Mr. Richardson: In your letter dated June 18, 2019 you requested a tariff classification ruling. You submitted photographs and a sample of a golf bag flat. The golf flat is composed of polyester fabric. You state that at the time of importation, the golf flat is entirely sewn, including pockets, zippers and snaps. The strap is permanently attached and the golf flat is also screen printed using Plastisol, which is a plasticizer fluid and PVC resin. The golf flat is not imported with stays (internal stabilizers), and features a bottom portion that will be attached with hook and loop closures. The club holder/divider (top) will be included as well and placed inside of the golf flat, but not assembled. The applicable subheading for the unfinished golf bag flat 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 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 the World Wide Web at https://hts.usitc.gov/current. The sample will be returned to you. 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 Adleasia Lonesome via email at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division