CLA-2-95:OT:RR:NC:N4:424
Marilyn Santos
Supreme International
3000 NW 107th Avenue
Miami, FL 33172
RE: The tariff classification of foam practice golf balls with bucket from China.
Dear Ms. Santos:
In your letter submitted on April 4, 2025, you requested a tariff classification ruling.
A sample of the “PGA Tour Metal Golf Ball Bucket”, item AVASF047, was received with your inquiry. The
product consists of 36 yellow polyurethane foam practice golf balls measuring 42mm in diameter packaged
in wire bucket. The foam practice golf balls are primarily used for hitting in confined spaces or indoors, and
for working on specific golf swing techniques without the concern of a full-flight ball. They offer a lighter
feel and lower flight distance compared to regular golf balls, making them ideal for practice sessions where
space is limited or where damage to surrounding objects is a concern.
The applicable subheading for the “PGA Tour Metal Golf Ball Bucket,” item AVASF047, will be
9506.39.0080, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for "Articles and
equipment for general physical exercise…athletics, other sports…parts and accessories thereof: Golf clubs
and other golf equipment; parts and accessories thereof: Other." The rate of duty will be 4.9% ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 9506.39.0080, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.63, in addition to
subheading 9506.39.0080, HTSUS, listed above.
You inquired whether the Section 232 additional duties on certain derivative aluminum products applies to
the ?PGA Tour Metal Golf Ball Bucket,? item AVASF047. ?Articles of subheading 9506.39.0080, HTSUS,
are not among those listed in Annex 1 to Presidential Proclamation 10895.
Pursuant to U.S. Note 31 (b) to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 9506.39.0080, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15,
in addition to subheading 9506.39.0080, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/programs-administration/trade-remedies, respectively.
Duty rates are provided for your convenience and are subject to change.? The text of the most recent HTSUS
and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.?
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, please contact
National Import Specialist Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division