N248707 N2 Ruling Active

The tariff classification of golf plugs from Japan

Issued January 10, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.39.0080

Headings: 9506

Product description

A photograph and description of an item identified as “plug wates” for golf clubs were received with your inquiry. The “plug wates” are small inserts that fit between the end of the golf club shaft and the club head for the purpose of adding additional weight to the club. As the desired weight of the golf club is dependent on each user, the plugs come in various sizes and materials. The plugs range in size between approximately 1.5” to 2.5” and are made of plastic, copper, steel, and aluminum. The use of these plugs will enhance the golfer’s swing.

CBP rationale

The applicable subheading for the “plug wates” will be 9506.39.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise…athletics, other sports…parts and accessories thereof: Golf clubs and other golf equipment; parts and accessories thereof: Other.

Full text

N248707 January 10, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.39.0080 Ms. Linda S. Drenning Mizuno USA, Inc. 4925 Avalon Ridge Parkway One Jack Curran Way Norcorss, GA 30071 RE: The tariff classification of golf plugs from Japan Dear Ms. Drenning: In your letter dated December 13, 2013, you requested a tariff classification ruling. A photograph and description of an item identified as “plug wates” for golf clubs were received with your inquiry. The “plug wates” are small inserts that fit between the end of the golf club shaft and the club head for the purpose of adding additional weight to the club. As the desired weight of the golf club is dependent on each user, the plugs come in various sizes and materials. The plugs range in size between approximately 1.5” to 2.5” and are made of plastic, copper, steel, and aluminum. The use of these plugs will enhance the golfer’s swing. The applicable subheading for the “plug wates” will be 9506.39.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise…athletics, other sports…parts and accessories thereof: Golf clubs and other golf equipment; parts and accessories thereof: 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 James Forkan at (646) 733-3025. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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