The tariff classification of a “Club Shield”, a cover for golf clubs from China.

NY F80016 December 3, 1999 CLA-2-95:RR:NC:2:224 F80016 CATEGORY: Classification TARIFF NO.: 9506.39.0080 Mr. R. I. Hasson Alba Wheels Up Int’l, Inc. 150-30 132nd Avenue Suite 208 Jamaica, NY 11434 RE: The tariff classification of a “Club Shield”, a cover for golf clubs from China. Dear Mr. Hasson: In your letter dated November 18, 1999, you requested a tariff classification ruling, on behalf of Futai (USA), Inc. You are requesting the tariff classification on an item that is called a “Club Shield”. The item is identified as style # 15012 and is constructed of nylon fabric. The “Club Shield” has a velcro loop that is used to secure the golf club cover around the golf clubs. The cover is used as an umbrella for the golf clubs. This office would consider the item properly classified as golf accessories. The applicable subheading for the “Club Shield”, a cover for golf clubs 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 rate of duty will be 4.9 percent ad valorem. This ruling is being issued under the provisions of Part 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 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division