The tariff classification of travel golf kit from China.

NY G89756 April 13, 2001 CLA-2-95:RR:NC:2:224 G89756 CATEGORY: Classification TARIFF NO.: 9506.39.0080 Ed Kwas Expeditors Tradewin, LLC 1015 Third Ave. 12th Floor Seattle, WA 98104 RE: The tariff classification of travel golf kit from China. Dear Mr. Kwas: In your letter dated April 4, 2001, you requested a ruling on tariff classification, on behalf of Mericom Marketing, your client. You are requesting the tariff classification on an item that is described as a Golf Kit. The product is a golf travel kit that consists of a three-piece collapsible golf putter with a wooden shaft and a metal head, a wooden target cup and one golf ball. All the aforementioned pieces are packaged in a vinyl carrying case for travel. The item is not designed for outdoor golf but rather its purpose is for indoor golf practice. The sample will be returned, as requested. There is no question that this product may be categorized as a set for the purposes of classification. However, it must be determined whether it would qualify as a GRI 3 (b) set based on the principle of essential character, or as a GRI 3 (c) set based on the HTS number that is last in the tariff. This office believes that there is no definitive essential character for this set, therefore the item would be classified in 9506.39.0080 since this HTS is the last of the possible competing HTS numbers under consideration for this product. The applicable subheading for this product, the travel golf kit 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 general rate of duty will be 4.9 % ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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