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NY 892857





December 17, 1993

CLA-2-42:S:N:N6:341 892857

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.1500; 6216.00.3800; 9506.39.0080

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

RE: The tariff classification of a golf shoe bag, mittens, a golf club head cover and a drawstring pouch from Canada.

Dear Ms Campbell:

In your letter dated November 17, 1993 on behalf of WDC MacKenzie Distributors, Ltd., you requested a tariff classification ruling for a golf shoe bag, mittens, a golf club head cover and a drawstring pouch.

You have submitted four samples with your request, identified as item numbers 1, 2, 3 and 4. They are as follows: Item #1 is a travel golf shoe bag composed of 65% cotton/35% polyester woven fabric with a 100% acrylic "fun fur" lining. The bag measures approximately 13" x 16" and it is secured by means of a drawstring closure with brass grommets. Item #2 is lined cold weather mitts made of 65% cotton/35% polyester. The item also features applied knit cuffs. Item #3 is a golf club head cover composed of 65% cotton/35% polyester woven fabric. The item measures approximately 9 1/2" x 4 1/2".

Item #4, described as an "Accessory Bag", is a drawstring travel pouch composed of 65% cotton/35% polyester woven fabric. The interior is lined with 100% acrylic "fun fur". The pouch measures approximately 5 1/2" x 7". You have indicated that the pouch is custom made and embroidered with a company name or logo, eg. "Antra Golf Accessories".

You have indicated that all four items are custom made and embroidered with a company name or logo, eg. "Antra Golf Accessories". The applicable subheading for Items #1 and #4, the travel golf shoe bag and the drawstring pouch of 65% cotton/35% polyester, will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 7.2 percent ad valorem.

Goods classifiable under subheading 4202.92.1500, HTS, which have originated in the territory of Canada, 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. The applicable subheading for Item #2, the cold weather mitts, will be 6216.00.3800, HTS, which provides for Gloves, mittens and mitts: Other: Of cotton: Other: Without fourchettes. The duty rate will be 25 percent ad valorem.

Good classifiable under 6216.00.3800, HTS, which have originated in the territory of Canada, will be entitled to a 12.5 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.

The applicable subheading for Item #3, the golf club head cover of 65% cotton/35% polyester, will be 9506.39.0080, HTS, which provides for Golf clubs and other golf equipment, parts and accessories thereof. The duty rate will be 4.9 percent ad valorem. Goods classifiable under 9506.39.0080, HTS, which have originated int the territory of Canada, will be entitled to a 2.4 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. Your inquiry does not provide enough information for us to give a classification ruling on the shoe bags for a set, double shoe bag and twin shoe bag. Your request for a classification ruling should include actual samples of the items as being imported and a component breakdown of each by weight.

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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