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NY 803965

November 18, 1994



TARIFF NO.: 8716.80.5090

Mr. Ray Seiler
Golf Light International
1654 Boulder Creek Road
Oceanside, CA 92056

RE: The tariff classification of a golf cart from the Czech Republic.

Dear Mr. Seiler:

In your letter dated October 25, 1994 you requested a tariff classification ruling.

The imported product has wheels to allow it to be pulled or pushed on a golf course. It is made of injection molded plastic, which accounts for 25 percent of its total weight, aluminum frame, 50 percent of its weight, 2 bags for holding various golf equipment, 20 percent of its weight and balance of the weight is in the 2 wheels.

The applicable subheading for the hand propelled golf cart will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for other vehicles, not mechanically propelled, other. The rate of duty will be 3.2 percent ad valorem. If the General System of Preferences (GSP) is renewed, then this product will be entitled to duty free treatment under GSP upon compliance with applicable regulations.

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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