The tariff classification of a Toy Golf Set from Taiwan

NY 852655 June 12, 1990 CLA-2-95:S:N:N3D:225 852655 CATEGORY: Classification TARIFF NO.: 9503.70.8000 Ms. Betsy Hsiao Arusa, Inc. 7625 Golden Triangle Drive, #1 Minneapolis, MN 55344 RE: The tariff classification of a Toy Golf Set from Taiwan Dear Ms. Hsiao: In your letter dated May 8, 1990, you requested a tariff classification ruling. The article is described as a toy golf set consisting of three clubs (a 26.5" 5 iron, a 28.5" wood and a 23" putter), 2 small hollow plastic balls, three wooden tees, and a nylon golf bag with a carry strap. The applicable subheading for the toy golf set will be 9503.70.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys, put up in sets or outfits, Other, Other. The duty rate will be 6.8 percent ad valorem This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport