The tariff classification of an electronic golf set from China

NY F82181 February 9, 2000 CLA-2-95:RR:NC:SP:225 F82181 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Ruby L. Wood Evans and Wood & Co., Inc. P.O. Box 610005 DFW Airport, TX 75261 RE: The tariff classification of an electronic golf set from China Dear Ms. Wood: In your undated letter, received in this office on January 20, 1999, you requested a tariff classification ruling on behalf of Today’s Plastics of Dallas, Texas. A pictorial illustration was submitted which describes the article as a child’s electronic golf set. Item #964, “Thunder Slam,” consists of 2 golf balls, 2 clubs, a tee stand and an electronic base which incorporates a putting cup and automatic ball return. The putting cup unit is designed to resemble a mound from a golf course. When a ball is hit into the putter unit, sounds of thunder are activated and the item lights up to simulate lightening. All components are made of plastic and are sized for use by children age 3 and up. The packaging will indicate that adult assembly is required and the putting cup unit will require three batteries, which are not included. It is understood that all components will be imported packaged for retail sale. The applicable subheading for the “Thunder Slam,” item #964, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free. 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 Alice J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division