The tariff classification of golf club head covers from China.

NY 882728 March 12, 1993 CLA-2-95:S:N:N8:224 882728 CATEGORY: Classification TARIFF NO.: 9506.39.0080 Mr. James W. Cheng Greenbay Fashions, Inc. 540 S. Jefferson Street Placentia, CA 92670 RE: The tariff classification of golf club head covers from China. Dear Mr. Cheng: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : February 5, 1993 DESCRIPTION OF MERCHANDISE : The items are head covers for golf putters. The articles are considered accessories to golf clubs for tariff classification purposes. HTS PROVISION : Golf clubs and other golf equipment; parts and accessories thereof. HTS SUBHEADING : 9506.39.0080 RATE OF DUTY : 4.9 percent ad valorem. 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