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The tariff classification of golf driving range mats from Korea or China.
Issued October 27, 1994 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard80 803335 (October 27, 1994)
Tariff classification
HTS codes: 9506.39.0080
Headings: 9506
Product description
The subject mats are said to be made of plastic bristles on a octagon shaped rubber base measuring 60 inches wide and one to two inches thick. Each mat will have eight hitting surface areas with pre-cut holes designed for the insertion of a rubber or plastic hitting tee. The hitting surfaces will be imported in a pre-cut and ready to use condition as an aid in hitting golf balls on driving ranges.
CBP rationale
The applicable subheading for the golf driving range mats will be 9506.39.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for "[a]rticles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games.
Full text
NY 803335 October 27, 1994 CLA-2-95:S:N:N8:224 803335 CATEGORY: Classification TARIFF NO.: 9506.39.0080 D. Taylor Pillsbury Glad & Ferguson One Sutter Street San Francisco, CA 94104 RE: The tariff classification of golf driving range mats from Korea or China. Dear Mr. Pillsbury: In your letter dated October 13, 1994, you requested a tariff classification ruling on behalf of Sea-Crest International, Inc. The subject mats are said to be made of plastic bristles on a octagon shaped rubber base measuring 60 inches wide and one to two inches thick. Each mat will have eight hitting surface areas with pre-cut holes designed for the insertion of a rubber or plastic hitting tee. The hitting surfaces will be imported in a pre-cut and ready to use condition as an aid in hitting golf balls on driving ranges. The applicable subheading for the golf driving range mats will be 9506.39.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for "[a]rticles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games...: golf clubs and other golf equipment; parts and accessories thereof: other." The rate of duty will be 4.9 percent ad valorem. This ruling is being issued under the provisions of Section 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. Sincerely, Jean F. Maguire Area Director New York Seaport
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The tariff classification of golf balls and golf tees from China
The tariff classification of a golf mat from China
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