Circle International Inc.
985 Sullivan Road
College Park GA 30349
RE: The tariff classification of golf club components from Taiwan.
Dear Mr. McCarthy:
In your letter dated January 28, 2000, you requested a tariff classification ruling on behalf of Banjo Golf Co., Inc.
Banjo intends to import golf putter parts as supply for Banjo's assembly operations in the United States. The parts consist of an unfinished putter head or head casting made of stainless steel, an unfinished steel tapered shaft that will be incorporated into the finished putter, small brass pins used to anchor high tension wires around the head casting to form the striking plate, a rubber grip designed to fit on the shaft, and a Neoprene cover designed to fit over the club head for protective purposes.
The applicable subheading for the golf putter component parts, with the exception of the pins, will be 9506.39.0060, Harmonized Tariff Schedule of the United States (HTSUS), the provision for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games… Golf clubs and other golf equipment; parts and accessories thereof: Other, Parts of golf clubs." The rate of duty will be 4.9 percent ad valorem.
The subheading for the anchor pins will be 7415.29.0000, HTSUS, which provides for "Nails, tacks, drawing pins, staples and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles, of copper: Other." The rate of duty will be 3 percent ad valorem.
Your letter also requests a ruling on country of origin marking of imported golf putter parts. Requests for marking rulings on this merchandise under the circumstances you relate should be directed to our Headquarters office, Office of Regulations and Rulings, Special Classification and Marking Branch, 1300 Pennsylvania Ave. NW, Washington, DC 20229.
This ruling is being issued under the provisions of Section 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 (212) 637-7011.
Robert B. Swierupski