D86449 D8 Ruling Active

The tariff classification of a practice putting system from Mexico.

Issued January 8, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1999, 5475, 9506.39.0080, 1998

Headings: 1999, 5475, 9506, 1998

Product description

The merchandise, identified as the Putt One™ System, consists of an indoor portable putting device available in different sizes with different features including surfaces that break in direction, automatic ball return and varying hole size.

CBP rationale

The applicable subheading for the Putt One™ System will be 9506.39.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for golf clubs and other golf equipment; parts and accessories thereof: other, other.

Full text

NY D86449 January 8, 1999 CLA-2-95:RR:NC:2:224 D86449 CATEGORY: Classification Stuart Eldridge Dolliff & Company, Inc. 395 Maverick St East Boston MA 02128 RE: The tariff classification of a practice putting system from Mexico. Dear Mr. Eldridge : In your letter dated December 30, 1998, you requested a tariff classification ruling on behalf of your client, Putt One International, Inc. The merchandise, identified as the Putt One™ System, consists of an indoor portable putting device available in different sizes with different features including surfaces that break in direction, automatic ball return and varying hole size. The applicable subheading for the Putt One™ System will be 9506.39.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for golf clubs and other golf equipment; parts and accessories thereof: other, 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, Robert Swierupski Director, National Commodity Specialist Division

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