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The tariff classification of a golf "Tee Off Kit" from China.
Issued June 27, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B86791 (June 27, 1997)
Tariff classification
HTS codes: 9603.90.8050, 9506.39.0080
Product description
The merchandise consists of a "Tee Off Kit," sku #18-20-68344-0-00, a golf accessory composed of 15 wood tees, a divot tool, six ball markers and a brass/nylon brush. There is no one tariff classification that provides for this kit in its entirety. The components must be separately classified in their appropriate tariff provisions.
CBP rationale
The applicable subheading for the brush will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for "brooms, brushes. The applicable subheading for the divot tool, tees and markers will be 9506.39.0080, HTS, which provides for "articles and equipment for general physical exercise, gymnastics, athletics, other sports.
Full text
NY B86791 June 27, 1997 CLA-2-95:RR:NC:2:224 B86791 CATEGORY: Classification TARIFF NO.: 9506.39.0080; 9603.90.8050 David A. Bates Woolworth Corp. 3543 Simpson Ferry Road Camp Hill PA 17011 RE: The tariff classification of a golf "Tee Off Kit" from China. Dear Mr. Bates: In your letter dated June 23, 1997, you requested a tariff classification ruling. The merchandise consists of a "Tee Off Kit," sku #18-20-68344-0-00, a golf accessory composed of 15 wood tees, a divot tool, six ball markers and a brass/nylon brush. There is no one tariff classification that provides for this kit in its entirety. The components must be separately classified in their appropriate tariff provisions. The applicable subheading for the brush will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for "brooms, brushes...: other: other." The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the divot tool, tees and markers 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 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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