The tariff classification of a golf practice aid from Taiwan.

NY C88733 June 12, 1998 CLA-2-95:RR:NC:2:224 C88733 CATEGORY: Classification TARIFF NO.: 9506.39.0080 Stephanie Hu Linwood Corp. 13160 Spring St Baldwin Park CA 91706 RE: The tariff classification of a golf practice aid from Taiwan. Dear Ms. Hu: In your letter dated June 5, 1998, you requested a tariff classification ruling. The merchandise consists of a golf training /practice device called a Smooth Swing, Linwood item #20325. This device is made of 65 percent polyester and 35 percent rubber. It is intended to be worn on the arms keeping them together to work as a unit for a smooth, proficient golf swing. The Smooth Swing will be principally used on the driving range or other practice area. The applicable subheading for the Smooth Swing will be 9506.39.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for golf clubs and other golf equipment; parts and accessories thereof: other, other. The duty rate will be 4.9 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 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 212-466-5475. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division