CLA-2-87:S:N:N1:101-803965
Mr. Ray Seiler
Golf Light International
1654 Boulder Creek Road
Oceanside, CA 92056
RE: The tariff classification of a golf cart from the Czech
Republic.
Dear Mr. Seiler:
In your letter dated October 25, 1994 you requested a tariff
classification ruling.
The imported product has wheels to allow it to be pulled or
pushed on a golf course. It is made of injection molded plastic,
which accounts for 25 percent of its total weight, aluminum frame,
50 percent of its weight, 2 bags for holding various golf
equipment, 20 percent of its weight and balance of the weight is in
the 2 wheels.
The applicable subheading for the hand propelled golf cart
will be 8716.80.5090, Harmonized Tariff Schedule of the United
States (HTS), which provides for other vehicles, not mechanically
propelled, other. The rate of duty will be 3.2 percent ad valorem.
If the General System of Preferences (GSP) is renewed, then this
product will be entitled to duty free treatment under GSP upon
compliance with applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport