R03025 R0 Ruling Active

The tariff classification of golf training equipment from China

Issued January 10, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.39.0080

Headings: 9506

Product description

You are requesting the tariff classification on a product that will be employed as golf training equipment. The item has been described as a golf target with tape measure and a flag. No item number has been designated for the apparatus that will be marketed as a tool for improving your golf game. The equipment is comprised of 3 components as follows: a collapsible bucket that will be a target for golfing practice, a target flag for the center of the golf target, and a tape measure and a spinning reel that will be used to measure the distance that the golf ball is hit. Since the product is considered a golf training device, it will be classified as other golf equipment in Chapter 95 of the HTSUS. Illustrations were submitted, in lieu of samples.

CBP rationale

The applicable subheading for the golf target with tape measure and flag, no item number has been indicated, 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

NY R03025 January 10, 2006 CLA-2-95:RR:NC:2:224 R03025 CATEGORY: Classification TARIFF NO.: 9506.39.0080 Mr. Ryan B. Shaffett Sculpted Earth USA 15095 W. 53rd Pl. Golden, CO 80403 RE: The tariff classification of golf training equipment from China Dear Mr. Shaffett: In your letter dated December 29, 2005, you requested a tariff classification ruling. You are requesting the tariff classification on a product that will be employed as golf training equipment. The item has been described as a golf target with tape measure and a flag. No item number has been designated for the apparatus that will be marketed as a tool for improving your golf game. The equipment is comprised of 3 components as follows: a collapsible bucket that will be a target for golfing practice, a target flag for the center of the golf target, and a tape measure and a spinning reel that will be used to measure the distance that the golf ball is hit. Since the product is considered a golf training device, it will be classified as other golf equipment in Chapter 95 of the HTSUS. Illustrations were submitted, in lieu of samples. The applicable subheading for the golf target with tape measure and flag, no item number has been indicated, 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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