The tariff classification of a golf accessory from Taiwan.

NY E88464 October 19, 1999 CLA-2-95:RR:NC:2:224 E88464 CATEGORY: Classification TARIFF NO.: 9506.39.0080 Cindy Scott BDP International, Inc. 1796 Sherwin Avenue Des Plaines, IL 60018 RE: The tariff classification of a golf accessory from Taiwan. Dear Ms. Scott: In your letter dated September 24, 1999, you requested a tariff classification ruling, on behalf of Meijer, Inc., your client. You are requesting the tariff classification on an item that is referred to as PO# 619550. The product that has been submitted for the review of this office is an electric motor unit that is attached to a golf putting mat. The unit returns the golf balls to the putter after use. There is an electrical cord attached to the unit that allows the unit to be plugged into an electrical socket. This office considers the item to be a golf accessory because it is used to increase the putting skills of the player. The sample will be returned, as requested. The applicable subheading for the golf accessory (electric motor unit attached to putting mat) 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 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division