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NY C81096




November 18, 1997

CLA-2-42:RR:NC:TA:341 C81096

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.39.0080; 4202.91.0030

Ms. Pearl Szewczyk
Ameri-Can Customshouse Bkrs, Inc.
15 Lawrence Bell Drive
Amherst, NY 14221

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a golf club head cover and a golf valuables bag from Canada; Article 509

Dear Ms. Szewczyk:

In your letter dated October 20,1997, on behalf of Sportcover International, you requested a ruling on the status of a golf club head cover and a golf valuables bag from Canada under the NAFTA.

You have submitted two samples with your request.

Item 1 is a golf club head cover manufactured of acrylic pile fabric. In one case, your client will import acrylic pile and nylon material to make the golf club head covers. This material is woven in Taiwan and exported as bolts of material. In Canada, it is cut to desired shape, embroidered, sewn and packed for retail sale.

Item 2 is a golf valuables bag manufactured of an exterior surface of leather designed to contain personal effects while golfing. The bag features a dog-leash type fastener designed to be attached to a golf bag and/or a belt loop. It measures approximately 8 1/2"(W) x 7 1/2"(H) with a top zippered closure. You have stated that the leather will be imported from Taiwan and/or Japan as raw hides and that all construction including cutting, sewing and embroidery will be done in Canada.

Your samples are being returned as you requested.

The applicable tariff provision for the golf club head cover will be 9506.39.0080, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for golf clubs and other golf equipment; parts and accessories thereof: Other, Other. The general rate of duty will be 4.9 percent ad valorem. The applicable tariff provision for the golf valuables bag will be 4202.91.0030, HTS, which provides for travel, sports and similar bags, with outer surface of leather, of composition leather or of patent leather, other. The general rate of duty will be 5.4 percent ad valorem.

To be eligible for tariff preferences under the NAFTA, goods must be an "originating good", within the rules of origin in general note 12(b), HTSUSA. General notes 12(b)(i) and (ii)(A), HTSUSA, state:

[f]or the purposes of this note, goods imported into the Customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as "goods originating in the territory of a NAFTA party" only if-- (i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or (ii)they have been transformed in the territory of Canada, Mexico and/or the United States so that-- (A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r),(s) and (t) of this note or the rules set forth therein.

You have stated that the finished head cover and valuables bag will contain non-originating materials. Therefore, because the head cover and bag contains material from a country other than Canada, general note 12(b)(i)(A), HTSUSA, does not apply. Consequently, we must resort to general note 12(b)(ii)(A), HTSUSA.

Because the head cover is provided for under subheading 9506.39.0080, HTSUSA, and the golf valuables bag is provided for under subheading 4202.91.0030, HTSUSA, a transformation is evident when a change in tariff classification occurs which is authorized by general note 12(t)/95.8, and 12(t)/42.8 HTSUSA, which states:

[a] change to subheading 9506.39 from any chapter.

[a] change to subheading 4202.39 to 4202.91 from any chapter.

Therefore, the non-originating acrylic, nylon and leather raw materials must come from a chapter other than 95 and/or 42 HTSUSA. The raw materials would be classified in a HTSUSA chapter other than chapter 95 and/or 42 and consequently, a change in tariff classification does occur, and the golf club head cover and golf valuables bag are eligible for preferential treatment under the NAFTA. The head cover will be entitled to an 0.4 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

The golf valubles bag will be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations and agreements.

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

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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 Kevin Gorman at 212-466-5893.

Sincerely,

Robert B. Swierupski
Director,

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