The tariff classification of a golf accessory from China

N307254 November 25, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.39.0080; 9903.88.15 Mr. John Conde JC International 95 E. Court Street Rocky Mount, VA 24151 RE: The tariff classification of a golf accessory from China Dear Mr. Conde: In your letter dated October 31, 2019, you requested a tariff classification ruling. In lieu of a sample, photos and a product description were provided. The product under consideration is identified as “The Club Buddy”. It is designed as a golf accessory that allows a golfer to rest up to three golf clubs in an upright position outside of the golf bag. The product is comprised mainly of plastic and features a stake with a plastic handle and a clip, which is designed to accommodate up to three golf clubs. It functions as a portable golf club stand that enables a golfer to readily access the appropriate club, such as a chipping wedge, sand wedge or putter. Using “The Club Buddy” also evokes a visual reminder to collect all of the clubs before leaving the putting green. As noted in the product description, it is easily attached and removed from the golfer’s bag. The product is used to assist the player in the sport of golf. In your request, you indicated that “The Club Buddy” might be classified under subheading 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plastic articles that are not more specifically provided for elsewhere. We disagree. As this product is more appropriately classified under a different heading, it would be provided for elsewhere and heading 3926 would no longer be applicable. The applicable subheading for “The Club Buddy” will be 9506.39.0080, 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9506.39.0080, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9506.39.0080, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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