CLA-2-94:OT:RR:NC:N4:463
Ryan Shaffett
Sculpted Earth USA LLC
15095 W 53rd Pl.
Golden, CO 80403
RE: The classification of golf simulator pads from China
Dear Mr. Shaffett:
This ruling is being issued in response to your letter dated April 20, 2025, requesting a tariff classification
determination for a pad/cushion. In lieu of samples, pictures, a website URL, and a product description were
provided.
The subject article is identified as the Premium Gold Wall Pad and is described as a square memory foam
pad, that measures 20" x 20" x 2", with an outer covering of artificial leather. The pad has
Velcro/hook-and-loop strips sewn on the back side that will attach to corresponding Velcro/hook-and-loop
strips on the golf simulator wall and ceiling. These pads serve both safety and aesthetic purposes. They are
made in China. See images below:
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance
with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be
determined according to the terms of the headings of the tariff schedule and any relative section or chapter
notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
You suggest classification of the golf simulator pads under subheading 9506.39.0080, 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." We disagree.
As noted in HQ H273716, CBP has consistently classified courts, fields, and their enclosures, all of which
merely demarcate or improve the surface of the playing area without advancing the game played within,
outside of heading 9506, HTSUS. We find the golf simulator that these pads will be attached to, to be
analogous to these articles.
The applicable classification of the Premium Gold Wall Pad, will be subheading 9404.90.2090, HTSUS,
which provides for “Mattress supports; articles of bedding and similar furnishing (for example, mattresses,
quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any
material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar
furnishings: Other: Other.” The general rate of duty will be 6% 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 9404.90.2090, 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 9404.90.2090, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 9404.90.2090, 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, 9903.88.15 in
addition to subheading 9404.90.2090, 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, 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/remedies/301-certain-products-china, 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 the internet at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is set forth in Title 19, Code of Federal Regulations (CFR),
Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. If the facts are modified in any way, or if the goods do not conform to
these facts at the time of importation, you should bring this to the attention of CBP and submit a request for a
new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the
foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations
(19 C.F.R. Part 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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division