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NY 809453

April 25,1995

CLA-2-95:S:N:N8:224 809453


TARIFF NO.: 9506.39.0080

Judy Campbell
W.Y. Moberly, Inc.
Box 164
Sweetgrass, Montana 59484

RE: The tariff classification of a "Golfmat System" from Canada.

Dear Ms. Campbell:

In your letter dated April 10, 1995, you requested a tariff classification ruling on behalf of Fiberbuilt Manufacturing Inc.

The "Golfmat System" consists of a foundation platform, a stance mat, "grass" panels and a golf tee. The platform component is made of polyethylene plastic and is designed to hold the stance mat, the "grass" panels and a golf ball tray. The stance mat is artificial turf made from knitted nylon. the "grass" panels are 12 x 12 inch nylon panels that are inserted into a rigid plastic interlocking base. Each "Golfmat System" would have three, four, six or eight "grass" panels depending on the "Golfmat" configuration. The golf tees are plastic and each 12 x 12 inch "grass" panel can accommodate a tee. Depending on the configuration, one or two tees would be sold with a system. The "Golfmat System" golf mats, clearly designed for stroke practice and instruction, are used primarily at golf courses and golf driving ranges. A sample of a "grass" panel will be returned at your request.

New York ruling 800119 dated July 19, 1994, considered merchandise which appears to be identical or similar to the subject article. In that ruling, we classified imported components constituting a golf mat in heading 9506 of the Harmonized Tariff Schedule of the United States (HTS) which includes, inter alia, golf equipment. Unlike the carpet tiles subject of New York ruling 859739 dated February 11, 1991, where there was no clear and conclusive indication of primary use or application, there is no question the golf mats of ruling 800119 as well as the golf mats subject of this inquiry are principally used in the practice of the sport.

Consequently, the applicable subheading for the "Golfmat System" components will be 9506.39.0080, 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 general 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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