The tariff classification of a Golf Doorstop from China

N069700 August 17, 2009 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.39.0080 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a Golf Doorstop from China Dear Ms. Davidson: In your letter dated July 17, 2009 you requested a tariff classification ruling. A sample of the Golf Doorstop, SKU # 10050855, has been submitted with your inquiry. Although the product is a functional doorstop, this office is of the opinion that the item will be purchased and used by the consumer as a golf putting training tool. The base of the article is shaped like a doorstop on one side and it may be wedged under an open, or closed door, while one practices putting a golf ball into the hole cut into the ramp side of the doorstop. The sample will be returned as requested. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding system at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3 (b) are 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 Golf Doorstop to be a set for the purposes of the HTSUS with the essential character imported by the doorstop/golf equipment portion of the set. The set will be classified in Chapter 95 as other golf equipment, in accordance with GRI 3 (b). The applicable subheading for the Golf Doorstop will be 9506.39.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles and equipment for general physical exercise…athletics, other sports…parts and accessories thereof: golf clubs and other golf equipment; parts and accessories thereof: other.” The rate of duty will be 4.9% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division