CLA-2-95:RR:NC:2:224 J84576

Ms. Maurine Cecil
American Shipping Co., Inc.
400 Oceangate , Suite 1106
Long Beach, CA 90802

RE: The tariff classification of a golf club trainer from China

Dear Ms. Cecil:

In your letter dated May 9, 2003, you requested a tariff classification ruling, on behalf of Bernheim and Rice, your client.

You are requesting the tariff classification on a product that is described as a golf club trainer. The club will be used for training for the sport of golf, however since it is essentially a golf club, it will be classified in Chapter 95 of the HTS as complete golf clubs. The sample will be returned, as requested.

The applicable subheading for the golf club trainer will be 9506.31.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for golf clubs and other golf equipment, parts and accessories thereof: golf clubs, complete. The rate of duty will be 4.4 % 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