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K87460 K8 Ruling Active

The tariff classification of "Master Caddy Golf Ball Cleaners" from China.

Issued July 9, 2004 by U.S. Customs and Border Protection.

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K8 K87460 (July 9, 2004)

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The “Master Caddy Golf Ball Cleaner” consists of a molded plastic case or frame in which a regenerated cellulose sponge is encased, leaving one side of the sponge exposed so that the sponge can be used to clean a golf ball without removing the sponge from the case. Its clip system allows it to be worn or attached to a golf bag. The case has a textile lanyard so that it can be suspended from the neck. You suggest classification in subheading 9506.39.0080, Harmonized Tariff Schedule of the United States (HTS), as a part or accessory of golf equipment. However, the golf ball cleaners are not classified in this provision since they are not used in the conduct of the game.

CBP rationale

The applicable subheading for the Master Caddy personal golf ball cleaners will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY K87460 July 9, 2004 CLA-2-39:RR:NC:SP:221 K87460 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Ryan Norder Shot, Inc. 400 Clanton Road, Suite E Charlotte, NC 28217 RE: The tariff classification of “Master Caddy Golf Ball Cleaners” from China. Dear Mr. Norder: In your letter dated June 22, 2004, you requested a tariff classification ruling. A sample was provided with your letter. The “Master Caddy Golf Ball Cleaner” consists of a molded plastic case or frame in which a regenerated cellulose sponge is encased, leaving one side of the sponge exposed so that the sponge can be used to clean a golf ball without removing the sponge from the case. Its clip system allows it to be worn or attached to a golf bag. The case has a textile lanyard so that it can be suspended from the neck. You suggest classification in subheading 9506.39.0080, Harmonized Tariff Schedule of the United States (HTS), as a part or accessory of golf equipment. However, the golf ball cleaners are not classified in this provision since they are not used in the conduct of the game. The applicable subheading for the Master Caddy personal golf ball cleaners will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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