CLA-2-95:S:N:N7:224 814210
Sean K. Scarbrough
Scarbrough International
10841 Ambassador Drive
Kansas City, MO 64153
RE: The tariff classification of a golf club head cover from
China.
Dear Mr. Scarbrough:
In your letter dated August 23, 1995, you requested a tariff
classification ruling on behalf of ACI International, Inc.
The merchandise consists of plush and polyester golf club
head covers in the configuration of university mascot figures.
Chapter 95 of the Harmonized Tariff Schedule of the United States
(HTS) covers, among other things, sporting goods and equipment.
Legal Note 3 to Chapter 95 states that parts and accessories
which are suitable for use solely or principally with articles of
this chapter are to be classified with those articles. The
subject head covers are considered accessories to golf clubs
since they contribute to the care and maintenance of the clubs to
some degree and they would be used principally with golf clubs.
The sample will be returned at your request.
Accordingly, the applicable subheading for the golf club
head covers will be 9506.39.0080, HTS, which provides for
"Articles and equipment for general physical exercise,
gymnastics, athletics, other sports...: Golf clubs and other golf
equipment; parts and accessories thereof: Other." The rate of
duty will be 4.9 percent ad valorem.
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