The tariff classification of a golf-putting machine from China

NY J88708 September 10, 2003 CLA-2-95:RR:NC:2:224 J88708 CATEGORY: Classification TARIFF NO.: 9506.39.0080 Mr. Mark Weisbrod The Better Mousetrap People (B.C.) Ltd. Suite 210 -111 Water Street Vancouver, BC V6B 1A7, Canada RE: The tariff classification of a golf-putting machine from China Dear Mr. Weisbrod: In your letter dated September 1, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a golf-putting machine, designed to help golfers develop an even golf-putting stroke. This end is achieved when the golfer places a putter onto a “putter bracket”, magnetized to hold the putter in a firm position. The “putter bracket” then slides along two parallel tracks so that when the golfer putts with the putter mounted in the bracket an even putting stroke is produced. Illustrations of the device were submitted, in lieu of a sample. The product will be classified in Chapter 95 of the HTS as other golf equipment because it is used as a training tool for the sport of golf. The applicable subheading for the golf putting machine (no item number designated) 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 % 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 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division