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NY 892869




December 9, 1993

CLA-2-63:S:N:N6:345 892869

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9986; 4202.92.1500; 6307.90.8940

Ms. Judy Campbell
W.Y. Moberly, Inc.
Box 164
Sweetgrass, Montana 59484

RE: The tariff classification of a golf bag raincover, a ladies golf purse, and a golf towel from Canada.

Dear Ms. Campbell:

In your letter dated November 18, 1993, on behalf of WDC MacKenzie Distributors. Ltd, you requested a tariff classification ruling.

The following samples were submitted:

Item #1 is a golf bag raincover made of 65 percent cotton and 35 percent polyester woven fabric with a metal chain around the bottom seam for weight. Attached to one side is a textile woven strap with strips similar to the VELCRO brand loop fastener that is used to affixed the article to the golf bag.

Item #2 is a ladies golf purse composed of 65 percent cotton and 35 percent polyester woven fabric with a zipper closure. It has an open pocket on one side. Attached to the upper right side is a web loop with a metal snap hook.

Item #3 is a golf towel constructed of 100 percent cotton broadcloth on one side and 100 percent cotton terry fabric on the other. The article is tri-folded and held together by a metal stay with a snap hook.

The applicable subheading for the golf bag raincover will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Other, other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the ladies golf purse will be 4202.92.1500, HTS, which provides for travel, sport and similar bags, with outer surface of textile materials of vegetable fibers and not of pile or tufted construction, of Cotton. The rate of duty will be 7.2 percent ad valorem.

The applicable subheading for the golf towel will be 6307.90.8940, HTS, which provides for other made up articles...Other: Other: Cotton towels of pile or tufted construction. The rate of duty will be 7 percent ad valorem.

Goods classifiable under subheadings 6307.90.9986 and 6307.90.8940, HTS, which have originated in the territory of Canada, and are imported on or prior to December 31, 1993, will be entitled to a 3.5 percent rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Effective January 1, 1994, with the implementation of the North American Free Trade Agreement (NAFTA), preferential tariff treatment for goods under the FTA will be discontinued.

Good classifiable under subheading 4202.92.1500, HTS, which have originated in the territory of Canada, and are imported on or prior to December 31, 1993, will be entitled to a 3.6 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Effective January 1, 1994, with the implementation of the North American Free Trade Agreement (NAFTA), preferential tariff treatment for goods under the FTA will be discontinued.

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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