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NY 803335

October 27, 1994

CLA-2-95:S:N:N8:224 803335


TARIFF NO.: 9506.39.0080

D. Taylor Pillsbury
Glad & Ferguson
One Sutter Street
San Francisco, CA 94104

RE: The tariff classification of golf driving range mats from Korea or China.

Dear Mr. Pillsbury:

In your letter dated October 13, 1994, you requested a tariff classification ruling on behalf of Sea-Crest International, Inc.

The subject mats are said to be made of plastic bristles on a octagon shaped rubber base measuring 60 inches wide and one to two inches thick. Each mat will have eight hitting surface areas with pre-cut holes designed for the insertion of a rubber or plastic hitting tee. The hitting surfaces will be imported in a pre-cut and ready to use condition as an aid in hitting golf balls on driving ranges.

The applicable subheading for the golf driving range mats will be 9506.39.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for "[a]rticles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games...: 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.


Jean F. Maguire
Area Director

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