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NY A88682

NOV 4, 1996



TARIFF NO.: 4202.92.3030; 3924.90.5500

Mr. William A. Vollmerhausen
Kmart Corporation
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of a golf bag with plastic bottle from China.

Dear Mr. Vollmerhausen:

In your letter dated October 15, 1996, you requested a tariff classification ruling.

The sample submitted with your request, item #80-80-17, is a golf bag approximately 35" L x 7" dia. The bag has several exterior compartments with zipper closures in addition to several mesh compartments with no closure. One mesh compartment contains a plastic bottle, 7" H x 2 1/2" dia. The bottle has a plastic lid with a pop-up device which allows the user to drink directly from the bottle without removing the lid. Although the bottle is imported with the bag and sold at retail with the bag, they are not considered a set for the purpose of classification. The outer surface of the bag is composed of a polyester textile material with a PVC backing.

The applicable subheading for item 80-80-17, golf bag, will be 4202.92.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, other, of manmade fibers, other. The rate of duty will be 19.5 per cent ad valorem.

The applicable subheading for the plastic bottle will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles, of plastic, other, other. The rate of duty will be 3.4 per cent ad valorem.

Item 80-80-17, golf bag, falls within textile category designation 670. Based upon international textile trade agreements, products of China in category 670 are subject to visa and quota requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraints Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Part 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.


Richard A. Barrette
Service/Area Port Director

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