CLA-2-87:RR:NC:MM:101 B82865
Mr. Gerald MacDonald
Import Manager
PANALPINA, INC.
22750 Glenn Drive
Sterling, VA 20164
RE: The tariff classification of golf carts and golf cart wheels/tires from Taiwan
Dear Mr. MacDonald:
In your letter dated February 14, 1997, you requested a tariff classification ruling on behalf of BEN HOGAN COMPANY (IRS #54-1625645) of Richmond, Virginia.
The items concerned are two-wheeled, "push-pull" stick golf carts upon which a golf bag sits and can be transported by pushing or pulling the golf cart by its handle. The photocopied brochure you included with your ruling request illustrates eight different models of golf cart:
Spartan Lite (Model #249031L) Master (Model #411191101)
Automatic (Model #411291101) Bag Boy Lite (Model #41169200[1,2,6]) Playday Deluxe (Model #412191101) Playday (Model # 413191101)
My Caddy 2 (Model #41359200[1,2,6]) Rental (Model #41900[1202,2202]).
The applicable subheading for the golf carts will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for . . . other vehicles, not mechanically propelled; and parts thereof: Other vehicles: Other: Other: Other. The rate of duty will be 3.2% ad valorem.
Per your telephone conversation with Richard Laman of this office on March 25, 1997, the only "part" being considered in this ruling is the wheels/tires of the golf cart.
The applicable subheading for the golf cart wheels/tires will be 8716.90.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for . . . other vehicles, not mechanically propelled; and parts thereof: Parts: Other: Wheels. The rate of duty will be 3.1% ad valorem.
You state that both the golf carts and golf cart wheels/tires may be imported into the U.S. through the Ports of Washington, D.C., Los Angeles, California or Norfolk, Virginia.
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 Robert DeSoucey at 212-466-5667.
Sincerely,
Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division