The tariff classification of a golf ball holder from Hong Kong

N056081 April 14, 2009 CLA-2-42:OT:RR:NC:N3:441 CATEGORY: Classification TARIFF NO.: 4202.91.0090 Todd D. Bulmash Berlin Global Packaging Group 435 E. Algonquin Road Arlington Heights, IL 60005 RE: The tariff classification of a golf ball holder from Hong Kong Dear Mr. Bulmash: In your letter dated March 27, 2009 you requested a tariff classification ruling. The sample will be returned as requested. The submitted sample, style 222306, is a small black golf ball holder designed to emulate a golf bag. You stated in your letter that it will be imported empty and filled after importation with a vial of fragrance. The holder is constructed with an outer surface of patent leather. It is designed to provide organization, storage, portability, and protection to its contents and can be attached to a belt or bag. Once the fragrance is consumed, the inner cylinder can be removed from the holder, and filled with golf balls. It measures approximately 5.25” high x 2” in diameter. Additionally, you stated that the holder will come in various colors under different style numbers: 222305-purple, 222307-white, 222308-green and 222191-pink. In your letter, you suggest classification under subheading 4202.91.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for golf bags with outer surface of leather. While the submitted sample is designed in the shape of a miniature golf bag, it does not function as a golf bag. Therefore, it cannot be classified as such. The applicable subheading for the golf bag holders of patent leather will be 4202.91.0090, HTSUS, which provides for other containers or cases, with outer surface of leather, composition leather, or of patent leather. The rate of duty will be 4.5% 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division