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NY B86989




July 23, 1997

CLA-2-44:RR:TC:E15 B86989

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.4500

Ms. Cindy Shimmel
The I.C.E. Co.,Inc.
P.O. Box 610583
Dallas/Fort Worth Airport
Texas 75361-0583

RE: The tariff classification of golf putting cup from Taiwan.

Dear Ms. Shimmel:

In your letter dated June 6, 1997 you requested a tariff classification ruling for an item to be imported through Dallas, Texas from Taiwan.

You state that the putting cup will be imported in the form shown on a pictured advertisement, which you submitted. The advertisement describes the item as an "Executive Brass Putting Ring", with the statement that,"This walnut and brass novelty item will look great on your desk- at home or at the office".

The picture shows, and you describe, a solid cast brass plate which has been polished on the top and beveled to allow the ball to roll into the brass ring simulating a cup. From the picture, it appears three golf balls can be placed in egg crate like holes and the brass plate is placed within the walnut box, cutout to accommodate the plate. The walnut box lid, with two hinges, is also cutout to accommodate the three golf balls and the brass plate. The entire item is described as a novelty item, not used for the play or practice of the game of golf.

The applicable subheading for the golf putting cup will be 4420.90.4500, Harmonized Tariff Schedule of the United States

B86989

(HTS), which provides for boxes, cases and chests, of wood, not lined with textile fabrics. The rate of duty will be 5.3 percent ad valorem from Taiwan.

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.

Sincerely,

William J. Luebkert
Port Director

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