On Tuesday May 18, 2021, U.S. Customs and Border Protection (CBP) issued entry procedure guidance for importers of complete golf clubs that have multiple components from different countries of origin to ensure enough information is provided to determine if the goods are subject to Section 301 duties from China.
Complete golf clubs are made of prefabricated components consisting of a head, shaft, and grip. It is not uncommon for a golf club to be manufactured with components from multiple countries.
COUNTRY OF ORIGIN
Under the existing rule of assembly, if either the head or the shaft is of the same origin as the country where the assembly of the golf club occurs, the country of origin of the entire club is the country of its assembly.
Where the origin of both the head and the shaft is different from the country of assembly of the golf club, the golf club will have multiple countries of origin, including the countries of origin of the head and the shaft.
FILING GUIDANCE FOR GOLF CLUBS WITH MULTIPLE COUNTRIES OF ORIGIN
Complete golf clubs are classified under subheading 9506.31.00 of the Harmonized Tariff Schedule of the United States (HTSUS).
Where a golf club has multiple countries of origin, in order to properly report the applicable trade remedies on each golf club component, filers are required to complete the following:
- Break out each component of the golf club by the country of origin.
- Each entry/entry summary line should use the same tariff classification as the classification for the completed golf club.
- When reporting components on separate entry/entry summary lines, filers should use the actual value of the component.
- The commercial invoice must include a detailed description of the merchandise, materials, value, quantity, HTSUS, and country or countries of origin.
- The invoice and supporting documents must provide sufficient information to determine the value, quantity, HTSUS and country or countries of origin of the components of the completed golf club.
Example Entry Filing
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CSMS #47830638 – Guidance: Proper Entry/Entry Summary Reporting for Complete Golf Clubs with Components from Multiple Countries of Origin
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