The tariff classification of a virtual reality golf simulator from Japan

N291348 November 14, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.39.0080 Mr. Yuichi Sato Ohyama Co. Ltd. 8F Iris Aoba Build. 2-1-7 Chuo, Aoba-ku, Sendai 980-0021 RE: The tariff classification of a virtual reality golf simulator from Japan Dear Mr. Sato: In your letter submitted October 19, 2017, you requested a tariff classification ruling. A photograph and description of the “Swing NAVI SP-2000” virtual golf simulator were received with your inquiry. The item consists of a set of virtual gaming products which include a golf simulator program on computer and its controller panel, projector, screens, ball-catching nets, padding/shooting platforms, artificial grass, and speakers for sound-effects. The item allows the consumer to virtually play the game of golf from the confines of one’s own home or business. You stated in your ruling request that the individual components cannot be used independent of the golf simulator and that they are specifically designed to be used as a set for the purpose of simulating the golf experience. In addition, you inquired about the possibility of classifying the object under subheading 9504.90, however, it is the opinion of this office that this item closely resembles the class or kind of goods principally designed for the sport of golf. The applicable subheading for the “Swing NAVI SP-2000” virtual golf simulator 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division