CBP Ruling N300922 — The tariff classification of golf accessories from China

Tariff classification

Headings: 9506

Product description

The item was packaged in a thin clear plastic bag without any markings. According to your submission the actual product will be packaged in a clear PVC bag and sold as a golf accessory set. The contents of the kit include the following items: a poker chip ball marker comprised of metal and plastic, a plastic ball liner with 4 cut-out shapes containing a clip holding a small black flair pen, a plastic brush with nylon polyester bristles, 5 wooden tees and a ball marker with magnetic divot tool. Each of the items in this set is used to assist the player in the sport of golf.

CBP rationale

a small black flair pen, a plastic brush with nylon polyester bristles, 5 wooden tees and a ball marker with magnetic divot tool. Each of the items in this set is used to assist the player in the sport of golf. The applicable subheading for the golf gift set 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 https://hts.usitc.gov/current.

Full text

N300922 October 17, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.39.0080 Ms. Marilyn Santos Supreme International, LLC 3000 NW 107th Avenue Miami, FL 33172 RE: The tariff classification of golf accessories from China Dear Ms. Santos: In your letter dated September 24, 2018, you requested a tariff classification ruling. A sample of the golf gift set was submitted with your inquiry. The item was packaged in a thin clear plastic bag without any markings. According to your submission the actual product will be packaged in a clear PVC bag and sold as a golf accessory set. The contents of the kit include the following items: a poker chip ball marker comprised of metal and plastic, a plastic ball liner with 4 cut-out shapes containing a clip holding a small black flair pen, a plastic brush with nylon polyester bristles, 5 wooden tees and a ball marker with magnetic divot tool. Each of the items in this set is used to assist the player in the sport of golf. The applicable subheading for the golf gift set 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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