The tariff classification of 2 Junior Golf Sets from China

N008044 March 30, 2007 CLA-2-95:RR:E:NC:2:224 CATEGORY: Classification TARIFF NO.: 9506.31.0000 Ms. Akiko Cronberg Acushnet Company 2819 Loker Ave. East Carlsbad, CA 92008 RE: The tariff classification of 2 Junior Golf Sets from China Dear Ms. Cronberg: In your letter dated March 8, 2007, you requested a tariff classification ruling. You are requesting the tariff classification on two products that are described as follows: a COBRA Junior Speed Set, item JSGR6 and a COBRA Junior Speed Set, item JSGR9. The first golf set, item JSGR6, consists of: a driver, a 7 iron, a wedge, a putter, a stand bag, and a speed cap; it is designed for ages 6 through 8. The second golf set, item JSGR9 consists of: a driver, a fairway, a 6 and an 8 iron, a wedge, a putter, a stand bag, and a speed cap; it will be marketed for ages 9 through 11. There were no samples submitted with your request. It is stated that the Junior Golf Sets are designed and intended principally for use by younger players and to that end, the clubs and bag are sized slightly smaller. In all other respects, the components are similar in quality and function to corresponding adult golf equipment and are of a character suitable for use in the organized play of the game of golf. The clubs, cap, and bag will be imported in their retail packaging suitable for distribution without repacking. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI’s). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may be applied. The subject articles essentially consist of golf clubs and a golf bag; the cap is considered de minimus. Subheading 9506.31.00, HTSUS, provides for “articles and equipment for general physical exercise…outdoor games…: golf clubs and other equipment; parts and accessories thereof: golf clubs, complete. The bag would be classified in heading 4202, HTSUS, if imported separately. We note that certain containers may be classified with the articles they are designed to hold, if the requirements of GRI 5(a) are met. In pertinent part, GRI 5(a) states that: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. In this instance, each of the two golf bags are specially shaped to contain a specific set of articles and to follow the form and size of its contents. A golf bag is only slightly larger than the golf clubs that it contains and would not easily or reasonably hold any additional items. Each of the two golf bags is suitable for long- term use, and will also be entered with the golf clubs it is intended to contain. Whether or not golf bags are normally sold with club sets, it is clear that a golf bag’s singular purpose is to contribute to the protection of the clubs, in addition to providing a convenient means of secure transportation and storage. It is our determination, therefore, that the golf bags meet the requirements of GRI 5(a), and are classified with their contents. The applicable subheading for the 2 Junior Golf Sets will be 9506.31.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for golf clubs and other golf equipment; parts and accessories thereof: golf clubs, complete. The rate of duty will be 4.4% 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