The tariff classification of a golf mate and a rest mate from Ireland.

NY 894159 February 2, 1994 CLA-2-94:S:N:N8:233 894159 CATEGORY: Classification TARIFF NO's.: 9401.79.0050; 6602.00.0000 Mr. Peter O'Connell O'Connell Research and Development Co. 231 Tree Street Philadelphia, Pennsylvania 19148 RE: The tariff classification of a golf mate and a rest mate from Ireland. Dear Mr. O'Connell: In your letter dated January 14, 1994, you requested a tariff classification ruling. The items consist of two models of golf equipment. The first is a golf mate which is known in the trade as "the new portable caddy seat". The golf mate is solely designed to be attached to a golf cart and be easily positioned into a seat. It is constructed of metal and has two wheels and designed to be placed on the floor or ground. The essential character of the golf mate is imparted by the metal components. The applicable tariff provision for the golf mate will be 9401.79.0050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other: Other: Other. The general rate of duty will be 2.4 percent ad valorem. The second model is a rest mate which is a handy walking and seating aid. When you pull the handle and fold up it becomes a walking aid. The rest mate is supplied fitted with a base for use on soft ground and a rubber pad for use on hard ground. The applicable subheading for the rest mate will be 6602.00.0000, HTSUSA, which provides for: Walking-sticks, seat- sticks, riding-crops and the like. The general rate of duty will be 5.8 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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