RE: The tariff classification of a sample golf bag from Vietnam

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N365279 October 19, 2026 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 9811.00.60 Ashley Arnold M-PACT Solutions 4294 Swinnea Rd Memphis, TN 38118 RE: The tariff classification of a sample golf bag from Vietnam Dear Ms. Arnold: In your letter dated September 22, 2026, you requested a tariff classification ruling on behalf of your client, Acushnet Company. You have submitted a sample which will be returned to you under separate cover. In your submission you have indicated that the subject merchandise a royal-blue Titleist stand golf bag designed to display the style, construction, color, branding, and functional features of Acushnet golf bags to prospective wholesale and retail customers. The bag has a textile exterior, a compartmentalized top for sorting golf clubs, two deployable stand legs, carrying straps and handles, multiple zippered exterior pockets, a rigid base, and contrasting Titleist branding. In white lettering that is permanently printed on the bag are the words “SALES SAMPLE NOT FOR RESALE” and on a second line “Not designed for use/sales sample only.” The applicable subheading for the sample golf bag will be 9811.00.60, Harmonized Tariff Schedule of United States (HTSUS), which provides for any sample (except samples covered by heading 9811.00.20 or 9811.00.40), valued not over $1 each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries. The general rate of duty will be Free. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at vikki.lazaro@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division