The tariff classification of a golf mat from China

N302395 February 15, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.39.0080 Ms. Josie Gonzalez DSV Air & Sea Inc. 16300 Christensen Rd Ste. 300 Seattle, WA 98188 RE: The tariff classification of a golf mat from China Dear Ms. Gonzalez: In your letter submitted December 18, 2018, you requested a tariff classification ruling on behalf of your client, Ruby Compass. A sample of the golf swing mat referred to as “Raised Putting Green” was submitted with your inquiry. The item is a kidney-shaped pre-cut golf mat, approximately 12” x 24”, used for golf practice. It consists of the following sections: face, first backing, second backing and third backing. The weight of the face section is 30% and it is composed of polyethylene fiber. The first backing consists of a polypropylene cloth and the weight is 7%. The second backing is styrene butadiene latex and its weight is 20% while the third backing is composed of EVA and its weight is 43%. The third backing contains 3 golf cup holes plus 2 areas representing sand traps. The applicable subheading for “Raised Putting Green” 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