The tariff classification of a "Whole-In-One" divot tool from China and Taiwan

NY K83969 March 17, 2004 CLA-2-95:RR:NC:2:224 K83969 CATEGORY: Classification TARIFF NO.: 9506.39.0080 Mr. Charles S. Parisi Parisi Services, Inc P.O. Box 91217 Los Angeles, CA 90009 RE: The tariff classification of a “Whole-In-One” divot tool from China and Taiwan Dear Mr. Parisi: In your letter dated March 5, 2004, you requested a tariff classification ruling, on behalf of Gar Industries, your client. You are requesting the tariff classification on an item that is described as a “Whole-In-One” divot tool. The divot tool is sold and marketed as golf equipment/golf accessory and it is constructed of plastic. The divot tool is incorporated into one product that includes a pencil and a plastic golf ball marker. You have not requested the return of your sample. The item, “The Whole-In-One” divot tool, is made up of three components: a divot tool, a pencil, and a golf ball marker. No one heading in the tariff schedule covers all these components in combination; GRI 1 cannot be used as a basis for classification. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the “Whole-In-One” divot tool to be a composite good with the essential character imparted to the whole good by the divot tool portion of the item. The item will be classified in Chapter 95 of the HTS, in accordance with GRI 3 (b). The applicable subheading for the “Whole-In-One” divot tool 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