The tariff classification of a disc golf putter from Sweden

N335360 September 27, 2023 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Mr. Garrison Smith Dynamic Distribution Co 840 Overlander Road Emporia, KS 66801 RE:      The tariff classification of a disc golf putter from Sweden Dear Mr. Smith: In your letter submitted on September 18, 2023, you requested a tariff classification ruling.  Photographs and a description of the “Classic Judge” putter flying disc, which is commonly used in the game of disc golf, was received with your inquiry. The product under consideration is identified as the “Classic Judge” disc golf putter, item # 12007376.  The disc golf putter is composed of plastic, has a saucer shape which resembles a “Frisbee” and weighs between 150 and 180 grams.  The putter discs are sold in a variety of colors, designs and sizes and are primarily used to play games of disc golf.  The “Classic Judge” flying disc belongs to a category of golf discs called putters which are described as slow-flying, deep-rimmed, accurate discs that players use to finish holes at short distances.  We note that the “Classic Judge” disc golf putters are approximately 20.5 – 22 centimeters in diameter and are imprinted with numerical flight ratings for speed, glide, turn, and fade, which enable the disc golfer to easily identify the appropriate flying disc to use for certain shots. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs).  The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes.  In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may be applied.  The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs. While you stated that the item would be classified as a toy in heading 9503, heading 9506 is another competing heading for the subject merchandise.  The ENs to Chapter 95 indicates that a toy is an article designed for the amusement of children or adults.  It has been Customs’ position that the amusement requirement means that toys should be designed and used principally for amusement.  Heading 9506, HTSUS, provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter…” The imported merchandise consists of outdoor game equipment.  While the putter flying disc does provide some play activity, its principal use is not that of a toy, nor is it designed to provide frivolous amusement which is characteristic of toy playthings.  The “Classic Judge” putter flying disc is primarily used in a game,  contest or competition with a win/lose objective.  The item is designed principally for outdoor game play, involves the skill of accurately throwing discs into a disc golf basket and is played according to a set of rules with a scoring system.  Therefore, the putter flying disc will be classified in heading 9506, HTSUS. The applicable subheading for the “Classic Judge” putter flying disc, item # 12007376, will be 9506.99.6080, HTSUS, which provides "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other."  The rate of duty will be 4% 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division