CLA-2-95:RR:NC:FC:224 817887

Joseph F. Grimm
Wood Grove Collection
17748 Chillicothe Rd
Chagrin Falls, OH 44023

RE: The tariff classification of golf club components from Taiwan.

Dear Mr. Grimm:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : December 20, 1995

DESCRIPTION OF MERCHANDISE : Golf club components, including club heads and shafts made of different metal and graphite materials, to be used in the domestic manufacture of complete golf clubs.

HTS PROVISION : Articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games...: golf clubs and other golf equipment; parts and accessories thereof.

HTS SUBHEADING : 9506.39.0060

RATE OF DUTY : 4.9 percent ad valorem

A copy of this 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 212-466-5475

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division