us-cbp-cross-rulings-hq-085010•HQ 085010: Golf accessories
HQ 085010: Golf accessories
us-cbp-cross-rulings-hq-085010HQ 085010: Golf accessoriesGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 085010
September 22, 1989
CLA-2:CO:R:C:G 085010 SR
CATEGORY: Classification
TARIFF NO.: 6307.90.9050
Mr. Andrew P. Vance
Barnes, Richardson & Colburn
475 Park Avenue South
New York, N.Y., 10016
RE: Golf accessories
Dear Mr. Vance:
This is in reference to your letter dated April 3, 1989,
requesting the classification of golf accessories under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Samples produced in Taiwan were submitted.
FACTS:
The merchandise at issue is a golf bag accessories set with
eight pieces that are designed to be used with a fiberglass golf
club carrying case. The set includes:
1. A golf utility duffel case: This case is made of nylon
and measures 16 inches long and 5-1/4 inches wide at its
bottom, and tapers to 13 inches long and 3 inches wide at
its top. A 21 inch long by 1/2 inch wide nylon zipper
extends across the top of this case. There is an inside
pocket 8-1/2 inches long and 3-3/4 inches wide. This
case is fastened to the golf club carrying case by means
of Velcro-type fasteners.
2. Golf pocket bag: The nylon bag is 11-5/8 inches high and
10-1/2 inches wide and has a 3-1/2 inch gusset. The
pocket bag is contoured on one side. This also attaches
to the golf club carrying case by means of Velcro-type
fasteners.
-2-
3. Golf head protector: The nylon protector is 11-5/8
inches high and 10-1/2 inches wide, and is contoured on
one side. There are three (two red ones that are 6
inches long by 5-3/4 inches wide, and one black that is
9-3/4 inches long by 7-1/4 inches wide) flat padded and
stitched flaps with Velcro-type fasteners which, when
folded form the pocket which serves as the head
protector. This also fastens to the golf club carrying
case by means of a Velcro-type fastener.
4. Two golf club protective pads: The pads are 5-1/4 inches
long by 4-3/8 inches wide, and 3/8 of an inch thick.
They are composed of black vinyl and have a Velcro-type
closure on one side, and black velour with black trim on
the other side.
5. Golf case tow strap: The strap is composed of nylon with
double polyurethane coating and 3/8 inch PVC sewn over
the nylon seam. The strap is approximately 2 feet long
and 3-1/2 inches wide at the widest section.
6. Golf case carry/shoulder strap: The strap in 34-3/4
inches long when fully extended. It is 3-1/2 inches wide
at its center and tapers at either end. There are
plastic hooks attached at either end. It also contains a
plastic adjustable bracket.
7. Golf bag tag with strap: The tag is 5 inches long and 2
3/4 inches wide. The strap in 8-3/8 inches long and 7/16
of an inch wide with a metal buckle. The tag is made of
cellular plastic backed with a uniformly dyed knit
fabric.
The golf utility duffel case, the golf pocket bag, and golf
head protector are not actually used to carry the golf clubs and
accessories as independent carry bags; rather, they are
accessories to be attached to the golf club carrying case.
ISSUE:
What is the classification of the golf accessories?
LAW AND ANALYSIS:
The merchandise at issue is a golf accessories set which
consists of items that are to be attached to a golf bag to hold
-3-
equipment. Classification of goods under the HTSUSA is governed
by the General Rules of Interpretation (GRI), taken in order.
GRI 3 provides that goods put up in sets for retail sale shall be
classified as if they consisted of the material or component
which gives them their essential character. The Explanatory
Notes constitute the official interpretation of the tariff at the
international level. The Explanatory Notes to GRI 3(b) provide
that the term goods put up in sets for retail sale shall be taken
to mean goods which consist of at least two different articles
which are, prima facie, classifiable in different headings;
consist of products or articles put up together to meet a
particular need or carry out a specific activity; and are put up
in a manner suitable for sale directly to users without
repacking. The merchandise at issue contains articles that are
prima facie classifiable in different headings and otherwise
qualify for classification as a set.
The golf utility duffel case, the golf pocket bag, and the
golf head protector are similar to luggage of heading 4202,
HTSUSA, except that they are not independent carry bags, rather
they are accessories to be attached to the golf club carrying
case.
Subheading 9506.39, HTSUSA, provides for golf equipment,
parts and accessories. Chapter Note 3 to chapter 95, HTSUSA,
states that parts and accessories which are suitable for use
solely or principally with articles of this chapter are to be
classified with those articles. The merchandise at issue is to
be used to carry golf equipment; however, it is principally to be
used with the golf club bag which would be classified under
chapter 42, not under chapter 95 (See note 1(d) to chapter 95,
HTSUSA). Therefore, the golf accessories cannot be classified
under chapter 95.
Heading 6307, HTSUSA, provides for other made up articles.
Items 1-6 are classifiable under this provision. Item 7, the
luggage tag, is classifiable under heading 3926, HTSUSA, which
provides for other articles of plastic.
The articles put together are attached to a golf bag to
carry golf equipment, and the importer states they are imported
and sold as a set. Therefore, the item of the set that imparts
the essential character must be determined. However, there is
not one particular item in the set that imparts the essential
character. Under GRI 3(c), when goods cannot be classified by
reference to 3(b), they shall be classified under the heading
which occurs last in numerical order among those which equally
-4-
merit consideration. Under GRI 3(c), the set is classifiable
under heading 6307, HTSUSA.
HOLDING:
The golf accessories set at issue is classifiable under
subheading 6307.90.9050, HTSUSA, as other made up articles, other
other. The rate of duty is 7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference
Continue your research in ChatGPT or Claude
Connect Omnilex to search the legal corpus from your AI assistant.