CLA-2-95:RR:NC:2:224 E82793

Annie Chik
Unipac Shipping, Inc.
153-04 Rockaway Blvd. - 2 Fl.
Jamaica NY 11434

RE: The tariff classification of a golf practice net from China.

Dear Ms Chik:

In your letter of May 20, 1999, you requested a tariff classification ruling.

The merchandise is identified as a golf net used in the practice of the golf swing. The article consists of polyester net with plastic rings and fiberglass poles.

The applicable subheading for the golf practice net will be 9506.39.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for golf clubs and other golf equipment; parts and accessories thereof: other, other. The duty rate will be 4.9 percent 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 (212) 637-7015.

Sincerely,

Robert B. Swierupski Director, National Commodity Specialist Division