Mr. Dennis Morse
2721 Walker Avenue N.W.
Grand Rapids, MI 49504
RE: The tariff classification of a golf bag organizer belt, Tiger Woods book, sports water bottle, golf tees and a yardage scope from China
Dear Mr. Morse:
In your letter dated August 27, 2003, you requested a tariff classification ruling, on behalf of National JLR Gear, your client.
You are requesting the tariff classification on a product that is described as a Golfer’s Gift Pack, UPC # 0-30698-20012-3. The article contains the following: a golf bag organizer belt, a Tiger Woods biography book, a sports water bottle, tees and a golf yardage scope. Your sample will be returned, as requested.
The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTS) provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing.
The Golfer’s Gift Pack, UPC # 0-30698-20012-3, is not considered a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.
You have stated that the golf bag organizer belt should be classified in Chapter 95 of the HTS as other golf equipment, or in Chapter 42 of the HTS as a sports or travel bag. The item is excluded from classification in Chapter 95 as golf equipment because the organizer belt is an accessory to a golf bag and it holds items that are not necessary for playing golf. The item cannot be classified in Chapter 42 because it is not a sports or travel bag but rather, an organizer belt. Therefore, the correct classification will be in Chapter 63 of the HTS as other made-up articles.
The applicable subheading for the golf tees and yardage scope 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.
The applicable subheading for the golf bag organizer belt will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, including dress patterns: other...other. The rate of duty will be 6.4% ad valorem.
The applicable subheading for the water sports bottle will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other... other. The rate of duty will be 5.3 % ad valorem.
The applicable subheading for the Tiger Woods biography book will be 4901.99.0075, Harmonized Tariff Schedule of the United States (HTS), which provides for printed rack size paperbound books. The rate of duty will be free.
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.
Robert B. Swierupski