CLA-2-95:RR:NC:2:224 H86517
Noel Mannix
Butler & Mannix
Shop 13A
Mountain Gate Shopping Centre
Ferntree Gully 3156
Australia
RE: The tariff classification of a Tee-Up Apparatus for golf balls from Australia.
Dear Mr. Mannix:
In your letter dated November 26, 2001, you requested a tariff classification ruling, on behalf of Tee Up Pty. Ltd., your client.
You are requesting the tariff classification on a product that is described in your ruling request as a Tee-Up Apparatus for golf balls. The mechanical device functions as a system for teeing up golf balls. The device has no power (electrical or battery-operated) assistance but rather is operated by pushing a foot pedal. The product is metal framed and is installed under the mat of a golf driving bay. The product is classified in Chapter 95 of the HTS as other golf equipment. You have enclosed a color picture of the device, in lieu of a sample.
The applicable subheading for the Tee-Up Apparatus for golf balls 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.” 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