The tariff classification of a synthetic putting green set and putting green material from China

NY M82091 April 18, 2006 CLA-2-95:RR:NC:2:224 M82091 CATEGORY: Classification TARIFF NO.: 9506.39.0080 Mr. Michael Skidmore Customs Consultant 103 Greenleaf St. Quincy, MA 02169 RE: The tariff classification of a synthetic putting green set and putting green material from China Dear Mr. Skidmore: In your letter dated March 27, 2006, you requested a tariff classification ruling, on behalf of Dennco Inc., your client. You are requesting the tariff classification on two products that are identified as follows: an “Expand A Green”, an outdoor/indoor putting set for practicing golf, and the putting green material alone (without the foam backing). The golf training kit includes pieces of synthetic putting green with foam backing, two flags with plastic bases, two plastic cups, and a nylon carrying case. You also requested a tariff classification on the “putting green” material. This office is unable to issue a ruling on this merchandise because a sample was not submitted with the ruling request. The “Expand A Green” is sold and marketed as a set and it will also be considered a set for the purposes of the HTSUS. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Noting GRI-3 (b), the component that imparts the essential character to the set would dictate the classification of the set. The modular synthetic putting green imparts the essential character to the product, therefore the applicable subheading for the “Expand A Green” set, no item number shown, will be 9506.39.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…parts and accessories thereof: golf clubs and other golf equipment; parts and accessories thereof: other…other. The rate of duty will be 4.9% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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