10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a protective golf club head cover from China.
Issued January 27, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D87162 (January 27, 1999)
Tariff classification
HTS codes: 9506.39.0080
Headings: 9506
Product description
, your client. You are requesting the tariff classification on a device whose purpose is to protect golf club heads while transporting them. The device is called “Protect Air”, and it is an inflatable item constructed of a polyester outer shell lined with a 50% thermo-polyurethane and 50% PVC inner layer. The item is also lined with 100% polyester imitation sheepskin. Rather than cover one golf head at a time, this device covers multiple golf heads simultaneously. The device is utilized by placing it over the golf club heads and cinching it down to the top of the golf bag. The user than orally inflates the cover through a built-in air valve. The resulting air cushion protects the golf clubs by restricting their movement so they do not scrape against one another, or any other surface. The ultimate purpose of this item is to protect golf clubs while in transit. Photographs of the device are enclosed with
CBP rationale
The applicable subheading for the golf club head cover (“Protect Air”) 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.
Full text
NY D87162 January 27, 1999 CLA-2-95:RR:NC:2:224 D87162 CATEGORY: Classification TARIFF NO.: 9506.39.0080 Michael McKenna Expeditors Consulting Services, LLC 1015 Third Avenue, 12th Floor Seattle, Washington 98104 RE: The tariff classification of a protective golf club head cover from China. Dear Mr. McKenna: In your letter dated January 12, 1999, you requested a tariff classification ruling, on behalf of Izzo Systems, Inc., your client. You are requesting the tariff classification on a device whose purpose is to protect golf club heads while transporting them. The device is called “Protect Air”, and it is an inflatable item constructed of a polyester outer shell lined with a 50% thermo-polyurethane and 50% PVC inner layer. The item is also lined with 100% polyester imitation sheepskin. Rather than cover one golf head at a time, this device covers multiple golf heads simultaneously. The device is utilized by placing it over the golf club heads and cinching it down to the top of the golf bag. The user than orally inflates the cover through a built-in air valve. The resulting air cushion protects the golf clubs by restricting their movement so they do not scrape against one another, or any other surface. The ultimate purpose of this item is to protect golf clubs while in transit. Photographs of the device are enclosed with the ruling request. The applicable subheading for the golf club head cover (“Protect Air”) 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 B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a “Portable Putting Set” from China.
The tariff classification of a “PGAT 360 Swing Guide” from China.
The tariff classification of a “Driving Range 2 Flag Set” from China.
The tariff classification of a 4 pack of Putting Gates, item AVAFF008, from China.
The tariff classification of a practice chipping net from China.
The tariff classification of foam practice golf balls with bucket from China.
The tariff classification of a Ball Marker 3 Piece Set from China.
The tariff classification of a golf accessory from China
The tariff classification of golf balls and golf tees from China
The tariff classification of a golf mat from China
Follow D87162
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.