The tariff classification of golf club head cover parts fromMalaysia.

NY 885039 April 21,1993 CLA-2-95:S:N:N8:224 885039 CATEGORY: Classification TARIFF NO.: 9506.39.0080 R. Hayes Crum 817 Highland Village Rd. Lewisville, TX 75067 RE: The tariff classification of golf club head cover parts from Malaysia. Dear Mr. Crum: 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 : March 22, 1993 DESCRIPTION OF MERCHANDISE : 4 1/2 diameter circle of 100% acrylic material purchased and cut in the U.S. and then exported to Malaysia where a number made of 100% cotton thread is embroided on to the circle material. The article constitutes the top portion of a golf club head cover. The imported embroided part is considered a product of Malaysia. HTS PROVISION : Golf clubs and other golf equipment; parts and accessories thereof: other. HTS SUBHEADING : 9506.39.0080 RATE OF DUTY : 4.9 percent ad valorem. DUTY CONCESSION : Articles classifiable under subheading 9506.39.0080, HTS, which are products of Malaysia, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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