RE: The tariff classification of a travel golf shoe bag from China and/or Taiwan.
In your letter dated March 16, 1993, you requested a tariff classification ruling on a travel golf shoe bag.
The sample submitted, no style number indicated, is a golf shoe bag constructed of 100% cotton canvas fabric designed to carry and/or protect the golfer's equipment from shoe spikes and dirt while playing golf. The bag has a center textile webbed carry handle with pocket on each side designed to contain a pair of golf shoes. It is unlined and measures approximately 7 1/2 inches in width and 29 inches in length in its unfolded position.
The applicable subheading for the travel golf shoe bag of 100% cotton canvas fabric 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 20 percent ad valorem.