CLA-2-95:RR:NC:2:224 K81876
Ms. Nikola Thomas
Wal ( Mart
MS # 0410 -L-32
601 N. Walton Blvd.
Bentonville, AR 72716-0410
RE: The tariff classification of a Plastic Bead Counter from China
Dear Ms. Thomas:
In your letter dated December 5, 2003, you requested a tariff classification ruling.
You are requesting the tariff classification on an item that is described as a Plastic Bead Counter, Vendor Stock #: AC-425. The article is comprised of 80 % plastic, 15 % polyester, and 5 % steel. The bead counter has a plastic clip for use on a golf bag. The item will be classified in Chapter 95 of the HTS, as other golf equipment because it will be used to keep a tally when playing golf. Your sample will be returned, as requested.
You have requested that your product be classified in HTS 9029.10.8000, however this classification is not applicable because Note (5) of the Explanatory Notes for Section XVIII, 90.29, specifically excludes billiard markers, ball or slide type from this chapter, and states that billiard markers fall into heading 95.04. The Plastic Bead Counter is merchandise, of the same class or kind as billiard markers, therefore, the exclusion applies.
The applicable subheading for the Plastic Bead Counter will be 9506.39.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for 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