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NY 800158

July 19, 1994

CLA-2-95:S:N:N8:224 800158


TARIFF NO.: 9506.39.0080

Brian Johnson
Border Brokerage Company
P.O. Box 3549
Blaine, WA 98231

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a golf tee mat from Canada

Dear Mr. Johnson:

In your letter dated June 29, 1994, on behalf of Rhino Sports Ltd., you requested a ruling on the status of a golf tee mat from Canada under the NAFTA.

The merchandise is identified as a Rhino Tee Mat and is assembled in Canada with products manufactured in Canada, the United States, Korea and the Netherlands. The Rhino Tee Mat consists of a 46.5 inch square piece of artificial turf made in Korea that is laminated with a sheet of foam underlay or backing made in the United States. There is a 12 inch wide hitting surface at each end of the stance mat made with a blend of woven coir and polypropylene fibers. These hitting inserts are manufactured in the Netherlands. The Rhino Tee Mat is enclosed in a 3/4 inch aluminium tube frame made in Canada. The assembled tee mat measures aproximately 73 inches in length and 48 inches in width. It is said to be specifically designed for use at golf course tee boxes that are subject to prolonged dampness.

The applicable tariff provision for the Rhino Tee Mat will be 9506.39.0080, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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.

Each of the non-originating materials used to make the Rhino Tee Mat has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/95. The Rhino Tee Mat will be entitled to a 1.9 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.


Jean F. Maguire
Area Director

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