B85770 B8 Ruling Active

The tariff classification of golf kits from China

Issued June 4, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.31.0000

Headings: 9506

Product description

. The merchandise consists of two golf kits composed of golf clubs and golf bag. One kit is described as "Battle Sticks Jr." and consists of four junior edition clubs designed with shorter shafts for the younger beginner player. The second kit is identified as the "MGX Kit" and is a full size club set consisting of eight irons, three woods, textile club headcovers and a golf bag made of ramie material. The bags are classifiable in the provision covering their contents.

CBP rationale

The applicable subheading for the golf kits will be 9506.31.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for golf clubs and other golf equipment; parts and accessories thereof: golf clubs, complete.

Full text

NY B85770 June 4, 1997 CLA-2-95:RR:NC:2:224 B85770 CATEGORY: Classification TARIFF NO.: 9506.31.0000 Ray Reynolds Lee Hardeman Customs Broker, Inc. P.O. Box 45545 Atlanta GA 30320-0545 RE: The tariff classification of golf kits from China Dear Mr. Reynolds: In your letter dated May 27, 1997, you requested a tariff classification ruling, on behalf of MacGregor Golf Company.. The merchandise consists of two golf kits composed of golf clubs and golf bag. One kit is described as "Battle Sticks Jr." and consists of four junior edition clubs designed with shorter shafts for the younger beginner player. The second kit is identified as the "MGX Kit" and is a full size club set consisting of eight irons, three woods, textile club headcovers and a golf bag made of ramie material. The bags are classifiable in the provision covering their contents. The applicable subheading for the golf kits will be 9506.31.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for golf clubs and other golf equipment; parts and accessories thereof: golf clubs, complete. The rate of duty will be 4.6 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 Tom McKenna at 212-466-5475. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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