NY 0861604 - The tariff classification of a golf bag hood cover from Taiwan, Korea, Hong Kong, China, Indonesia, Malaysia, Thailand or the Philippines. - United States International Trade Commision Rulings

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NY 861604

April 2, 1991

CLA-2-39:S:N:N3G:221 861604

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9050

Mr. Lane Peterson
Roger Dunn Golf Shops, Inc.
2803 S. Yale Street
Santa Ana, CA 92704

RE: The tariff classification of a golf bag hood cover from Taiwan, Korea, Hong Kong, China, Indonesia, Malaysia, Thailand or the Philippines.

Dear Mr. Peterson:

In your letter dated March 11, 1991, you requested a tariff classification ruling.

The submitted sample, identified as a "Cougar Hood Cover," is a rain hood constructed of clear vinyl plastics material, designed to cover the top of a golf bag during bad weather. The top portion of the cover has a zipper to allow access to the clubs, and the bottom has an elastic opening to secure the cover onto the bag. The cover is made of clear vinyl plastics material.

The applicable subheading for the hood cover will be 3926.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Articles classifiable under subheading 3926.90.9050, HTS, which are products of Indonesia, Malaysia, Thailand or the Philippines, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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