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NY B86791

June 27, 1997

CLA-2-95:RR:NC:2:224 B86791


TARIFF NO.: 9506.39.0080; 9603.90.8050

David A. Bates
Woolworth Corp.
3543 Simpson Ferry Road
Camp Hill PA 17011

RE: The tariff classification of a golf "Tee Off Kit" from China.

Dear Mr. Bates:

In your letter dated June 23, 1997, you requested a tariff classification ruling.

The merchandise consists of a "Tee Off Kit," sku #18-20-68344-0-00, a golf accessory composed of 15 wood tees, a divot tool, six ball markers and a brass/nylon brush. There is no one tariff classification that provides for this kit in its entirety. The components must be separately classified in their appropriate tariff provisions.

The applicable subheading for the brush will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for "brooms, brushes...: other: other." The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the divot tool, tees and markers will be 9506.39.0080, HTS, which provides for "articles and equipment for general physical exercise, gymnastics, athletics, other sports...: 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 Part 177 of the Customs Regulations (19 C.F.R. 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 Tom McKenna at 212-466-5475.


Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity

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