The tariff classification of a golf practice device from China.

NY K88826 September 1, 2004 CLA-2-95:RR:NC:2:224 K88826 CATEGORY: Classification TARIFF NO.: 9506.39.0080 Pete Michalczyk Colorado Customs Brokers, Inc. 6750 E 46th Ave Dr., unit 600 Denver CO 80216 RE: The tariff classification of a golf practice device from China. Dear Mr. Michalczyk: In your letter dated August 16, 2004, you requested a tariff classification ruling for a golf “ball” practice device identified as the BirdieBall™. The item has a ring-like configuration and is made of hard plastic. It is used in the practice of the golf swing, having flight spin characteristics similar to a standard golf ball. The BirdieBall™ is said to be appropriate for swing practice in smaller outdoor areas, traveling up to 40 yards distance. The applicable subheading for the Birdieball™ golf practice device 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: other, other. The rate of duty will be 4.9 percent ad valorem. The product is not classifiable as a golf ball within the scope of subheading 9506.32.0000, HTS, because it’s physical construction does not conform to golf ball weight and size and shape standards established by the United States Golf Association and other sport governing bodies. 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 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division