The tariff classification of an indoor practice putting green from the United Kingdom

NY R01403 February 22, 2005 CLA-2-95:RR:NC:2:224 R01403 CATEGORY: Classification TARIFF NO.: 9506.39.0080 Mr. Graham Gibbons Pied Limited 11 Malvern Terrace Perth, Scotland PH1 1LY RE: The tariff classification of an indoor practice putting green from the United Kingdom Dear Mr. Gibbons: In your letter dated February 8, 2005, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is called a LinksPutt. The item is an indoor practice putting green, a training device for golfers who wish to improve their golf game. The primary use is for amateur golfers to practice contoured putts in the comfort of their homes. An illustration was submitted instead of a sample. The applicable subheading for the the indoor practice putting green, LinksPutt, will be 9506.39.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…parts and accessories thereof: golf clubs and other golf equipment; parts and accessories thereof: other…other. The rate of duty will be 4.9% ad valorem. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division