The tariff classification of a novelty container holding golf balls and tees from Canada.
Issued June 17, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9506.39.0080
Headings: 9506
GRI rules applied: GRI 3(b)
Product description
The merchandise is a novelty item composed of a container shaped and labeled in the configuration and appearance of a wine bottle. The contents consist of three golf balls and several tees, together with an airfoam block and some green wood excelsior. The label has a peel-off tab that allows the user to access the contents of the "wine" bottle. The article consists of a set of golf balls and golf tees for tariff classification purposes. Neither the ball nor the tee component imparts the essential character to this novelty article. Accordingly, the article shall be classified under the subheading which occurs last in numerical order among the two that equally merit consideration. See General Rule of Interpretation 3(b)and(c), Harmonized Tariff Schedule of the United States (HTS).
CBP rationale
golf balls and tees from Canada. Dear Ms. Coty: In your letter dated June 9, 1997, you requested a tariff classification ruling, on behalf of St-Jacques Packaging, Inc. The merchandise is a novelty item composed of a container shaped and labeled in the configuration and appearance of a wine bottle. The contents consist of three golf balls and several tees, together with an airfoam block and some green wood excelsior. The label has a peel-off tab that allows the user to access the contents of the "wine" bottle. The article consists of a set of golf balls and golf tees for tariff classification purposes. Neither the ball nor the tee component imparts the essential character to this novelty article. Accordingly, the article shall be classified under the subheading which occurs last in numerical order among the two that equally merit consideration. See General Rule of Interpretation 3(b)and(c), Harmonized Tariff Schedule of the United States (HTS). The applicable subheading for the novelty bottle containing golf balls and tees will be 9506.39.0080, HTS, which provides for golf clubs and other golf equipment; parts and accessories thereof: other, other. The general rate of duty will be 4.9 percent ad valorem.
Full text
NY B86546 June 17, 1997 CLA-2-95:RR:NC:2:224 B86546 CATEGORY: Classification TARIFF NO.: 9506.39.0080 Doreen Coty F.W. Myers & Co., Inc. Myers Building Rouses Point, NY 12979-1091 RE: The tariff classification of a novelty container holding golf balls and tees from Canada. Dear Ms. Coty: In your letter dated June 9, 1997, you requested a tariff classification ruling, on behalf of St-Jacques Packaging, Inc. The merchandise is a novelty item composed of a container shaped and labeled in the configuration and appearance of a wine bottle. The contents consist of three golf balls and several tees, together with an airfoam block and some green wood excelsior. The label has a peel-off tab that allows the user to access the contents of the "wine" bottle. The article consists of a set of golf balls and golf tees for tariff classification purposes. Neither the ball nor the tee component imparts the essential character to this novelty article. Accordingly, the article shall be classified under the subheading which occurs last in numerical order among the two that equally merit consideration. See General Rule of Interpretation 3(b)and(c), Harmonized Tariff Schedule of the United States (HTS). The applicable subheading for the novelty bottle containing golf balls and tees will be 9506.39.0080, HTS, which provides for golf clubs and other golf equipment; parts and accessories thereof: other, other. The general rate of duty will be 4.9 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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