CBP Ruling G81845 — The tariff classification of a divot tool with a watch from China.

Tariff classification

Headings: 9506

GRI rules applied: GRI 3

Product description

You are requesting the tariff classification on an item that is described as a divot tool with a watch (the watch is encased in the body of the tool) for the sport of golf. The product will be used in two ways by golfers: to replace divots on the golf course and to keep track of the time while playing golf. The item is comprised of a plastic body, a stainless steel fork and a quartz analog watch in the tool body. The watch module will be removable to enable the user to set the time and to change the watch battery. The divot tool with a watch is a combination product: a golf divot tool and a watch. The General Rules of Interpretation (GRI’s) must be employed to determine the proper classification of all merchandise. In this case, it is determined that GRI 3 (b) is the appropriate GRI, therefore the essential character of the merchandise must be decided. It is the opinion of this office that the essential character of the product is imparted to the product by the divot tool portion of the item. The whole product is therefore classified as if it consisted only of the divot tool, as other golf equipment in Chapter 95 of the HTS.

CBP rationale

The applicable subheading for the divot tool with a watch 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 G81845 September 13, 2000 CLA-2-95:RR:NC:2:224 G81845 CATEGORY: Classification TARIFF NO.: 9506.39.0080 Richard C. Boylan Jr. Hana Time Inc. 891 Willow Drive, Suite 6 Chapel Hill, NC 27514 RE: The tariff classification of a divot tool with a watch from China. Dear Mr. Boylan: In your letter dated August 23, 2000, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a divot tool with a watch (the watch is encased in the body of the tool) for the sport of golf. The product will be used in two ways by golfers: to replace divots on the golf course and to keep track of the time while playing golf. The item is comprised of a plastic body, a stainless steel fork and a quartz analog watch in the tool body. The watch module will be removable to enable the user to set the time and to change the watch battery. The divot tool with a watch is a combination product: a golf divot tool and a watch. The General Rules of Interpretation (GRI’s) must be employed to determine the proper classification of all merchandise. In this case, it is determined that GRI 3 (b) is the appropriate GRI, therefore the essential character of the merchandise must be decided. It is the opinion of this office that the essential character of the product is imparted to the product by the divot tool portion of the item. The whole product is therefore classified as if it consisted only of the divot tool, as other golf equipment in Chapter 95 of the HTS. The applicable subheading for the divot tool with a watch 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

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