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NY C87288

May 13, 1998

CLA-2-95:RR:NC:2:224 C87288


TARIFF NO.: 9506.39.0080

Ann Vietello
Etienne Aigner
47 Brunswick Ave.
Edison NJ 08818-3111

RE: The tariff classification of golf gift sets from China.

Dear Ms. Vietello:

In your letter dated April 27, 1998, you requested a tariff classification ruling.

The merchandise consists of four gift sets containing golf items. Style #6000 consists of a leather mini zip-around golf case with insert for tees and ball marker. Style #6001 is a leather golf case designed to hold golf accessories along with a section to hold credit cards. Style #6002 is a leather golf ball case with three golf balls and four tees. Style #6003 comprises a leather golf ball and tee case with three balls and other golf accessories. We assume the golf accessories and bag will be imported in a retail package suitable for direct sale without repacking. The samples will be returned at your request.

Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonize system is such that virtually all goods are classified by application of GRI 1, that is according to the terms of the headings of the tariff schedule and any relative Section or Chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading s and legal notes do not other wise require, the remaining GRIs may then be applied.

The subject sets essentially consist of golf equipment and a bag or case. Subheading 9506.39.0080, HTSUS, provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games...: golf clubs and other golf equipment; parts and accessories thereof: other, other. The cases would probably be classified in heading 4202, HTSUS, if imported separately.

We note that certain containers may be classified with the articles they are designed to hold, if the requirements of GRI 5(a) are met. In pertinent part, GRI 5(a) states that:

Camera cases, musical instrument cases, guncases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith.

In this case, the cases are specially shaped to contain a specific set of articles. The cases are suitable for long term use, in that they are constructed of leather with a zipper closure. The cases will also be entered with the golf accessories they are intended to contain. The cases meet the requirements of GRI 5(a), and are classified with their contents. The applicable subheading for the four styles of golf gift sets will be subheading 9506.39.0080, HTSUS, 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, Other." The duty rate 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 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.


Robert B. Swierupski
National Commodity

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