The tariff classification of the "Tornado Tee Golf" from China

N085482 December 7, 2009 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Lisa Shafran Mattel, Inc. Mail Stop M1-1420 333 Continental Blvd. El Segundo, CA 90245 RE: The tariff classification of the “Tornado Tee Golf” from China Dear Ms. Shafran: In your letter dated November 17, 2009, you requested a tariff classification ruling. A sample of the Fisher-Price “Tornado Tee Golf,” Mattel Product Number T0792, was submitted with your inquiry. The item consists of a blow molded golf club, 3 foam golf balls and the battery-operated Tornado Tee base unit, which includes a tee and a golf ball cage that holds and feeds the golf balls into the base unit. By stepping on the golf ball button located on the base unit, a ball rolls down the ramp and a built-in fan is activated which in turn “magically” floats the ball in mid-air for 8 seconds, making it easy and fun for a child to hit the ball. The item also has the option of a child manually hitting the ball off the included golf tee. The item is designed for children between the ages of 3 and 6 years old. Based on its construction, design and operation, the “Tornado Tee Golf” is principally designed for a child’s amusement and is not intended for use in the serious pursuit of sports training. The applicable subheading for the “Tornado Tee Golf” will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division