The tariff classification of a golf club head cover from China.

NY 814210 September 1, 1995 CLA-2-95:S:N:N7:224 814210 CATEGORY: Classification TARIFF NO.: 9506.39.0080 Sean K. Scarbrough Scarbrough International 10841 Ambassador Drive Kansas City, MO 64153 RE: The tariff classification of a golf club head cover from China. Dear Mr. Scarbrough: In your letter dated August 23, 1995, you requested a tariff classification ruling on behalf of ACI International, Inc. The merchandise consists of plush and polyester golf club head covers in the configuration of university mascot figures. Chapter 95 of the Harmonized Tariff Schedule of the United States (HTS) covers, among other things, sporting goods and equipment. Legal Note 3 to Chapter 95 states that parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles. The subject head covers are considered accessories to golf clubs since they contribute to the care and maintenance of the clubs to some degree and they would be used principally with golf clubs. The sample will be returned at your request. Accordingly, the applicable subheading for the golf club head covers will be 9506.39.0080, HTS, which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports...: 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