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NY J80320




February 21, 2003

CLA-2-39:RR:NC:SP:221 J80320

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Mr. Vincent Di Costanza
Panalpina, Inc.
18 Interstate Corporate Center
425 N. Center Drive, Suite 105
Norfolk, VA 23502

RE: The tariff classification of ABS golf bag components from China.

Dear Mr. Di Costanza:

In your letter dated January 15, 2003, on behalf of Bag Boy LLC, Richmond, VA, you requested a tariff classification ruling.

You submitted illustrations depicting a hard shell golf bag case, item THC-1. The principal components of the bag are two shell halves made of reinforced acrylonitrile butadiene styrene (ABS) plastic walls with padded interiors. One shell half incorporates in-line skate wheels for easy transport. You state that the two components of the case will be shipped in separate ocean containers. At the time of importation, the shell halves may or may not incorporate other components of the finished case, such as rivets, hinges, and padding. Subsequent to importation, the two halves will be further worked and assembled into completed golf bag travel cases. You request classification of the shell halves in the provision covering miscellaneous articles of plastics rather than in the provision for luggage that would cover the assembled golf bags.

The applicable subheading for the ABS golf bag shell halves, whether imported with or without the hardware and padding, as long as they are imported in separate shipments, will be 3926.90.9880, 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.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Joan Mazzola at (646) 733-3023.

Sincerely,

Robert B. Swierupski
Director,

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