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NY 807928

May 16, 1995

CLA-2-42:S:N:N6:341 807928


TARIFF NO.: 4202.92.3030

Mr. Avi Grewal
Equinox Sports, Inc.
618 Magnetic Drive
North York Ont,
Canada M3J 2C4

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a golf bag with outer surface of nylon textile material from Vietnam; Article 509.

Dear Mr. Grewal:

In your letter dated November 7, 1994, and an additional information letter of January 11, 1995, you requested a ruling on the status of a nylon golf bag from Vietnam under the NAFTA.

The nylon golf bag is to be imported into the United States either in a finished or in an unfinished/unassembled condition. You have indicated that the bag will be fabricated from materials and components which originally will be of Korean origin. The textile portions will be die cut in Korea from Korean fabric. These materials will then be shipped from Korea to Vietnam where they will be sewn into various golf bag components and the body will be sewn. The unfinished golf bag body will then be shipped to Canada or the United States for finishing.

In its condition as exported from Vietnam, the golf bag body has the essential character of a finished or completed golf bag of the kind classified within tariff Heading 4202, HTSUSA.

The applicable tariff provision for the golf bag, product of Vietnam, whether imported into the United States direct from Vietnam or Canada, will be 4202.92.3030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for travel, sports and similar bags, with outer surface of textile materials, of man-made fibers. The general rate of duty will be 65 percent ad valorem.

The merchandise does not qualify for preferential treatment under the NAFTA because one or more of the non-originating materials used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/Chapter 4202. Heading 4202 does not provide for the classification of "Parts", General Note 12(b)(iv) does not apply. Therefore, the unfinished golf bag does not undergo a change from another chapter as required by General Note 12(t).

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Office of Regulations and Rulings, U.S. Customs Service, 1301 Constitution Ave. N.W., Franklin Court, Washington, D.C. 20229.


Jean F. Maguire
Area Director

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