RE: The tariff classification of golf training equipment from China

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N365397 October 14, 2026 CLA-2-95:OT:RR:NC:N4:462 CATEGORY: Classification TARIFF NO.: 9506.39.0080 Donnie Goins GoMi Ventures, LLC 39 Chestertown Drive Pinehurst, NC 28374 RE: The tariff classification of golf training equipment from China Dear Mr. Goins: In your letter dated September 24, 2026, you requested a tariff classification ruling. Images and product information were submitted in lieu of samples. The three articles under consideration are the “PuttEZ Mirror,” “PuttEZ Block,” and “PuttEZ Cylinders.” Together they comprise the “PuttEZ Putting Station,” a golf putting practice kit designed to provide instant feedback on setup, face angle, path, strike, and shaft position. The mirror and block are both made of stainless steel with a black mirror finish and are intended to be placed on a putting green, mat, or carpet. When a golfer places a ball on the flat rectangular mirror, they are able to see their eyes and posture over the ball in the reflective surface, while marked lines on the mirror show putter face angle and stroke path. The trapezoid-shaped block, which is placed perpendicular to the mirror on the ground, features marked lines which set the golfer’s foot position, ball position, shoulder line, and shaft angle at address. Each kit also includes four pairs of stainless-steel cylinders that measure just under 0.5” in diameter in varying heights of approximately 0.3”, 0.4”, 0.6”, and 1.2”. Two cylinders can be placed upright in front of the ball as a start-line gate, or behind the ball as a putter-path corridor. The mirror and block are imported together in a retail box, while the cylinders are imported separately and added to the retail box after importation. All three items are also available for individual sale. In your submission, you suggest classification as golf training aids under subheading 9506.39.0080, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the “PuttEZ Mirror,” “PuttEZ Block,” and “PuttEZ Cylinders” will be 9506.39.0080, 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. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 CFR 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 Sandra Walia at sandra.s.walia@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division