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April 6, 1999

CLA-2-95:RR:NC:2:224 D89509


TARIFF NO.: 9506.39.0080

Marc A. Giannini
Great Lakes Customs Brokerage, Inc.
85 River Rock Drive
Buffalo NY 14207

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of a golf club cover from Canada; Article 509

Dear Mr. Giannini:

In your letter of March 18, 1999, you requested a tariff classification ruling on behalf of Tyton Sports, Mississauga ON L5L 5Y1.

The merchandise is a golf club cover designed to fit over a golf club head for protection against the elements. The outside top portion of the finished head cover consists of 100 percent 600 denier nylon that has been processed in Canada from material rolls exported from China. The inside of the top portion is said to be 100 percent borg and foam manufactured in Canada. The bottom sock portion is 100 percent acrylic originating in Canada.

The applicable subheading for the golf club head cover will be 9506.39.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Golf clubs and other golf equipment; parts and accessories thereof: Other, Other.” The general duty rate will be 4.9 percent ad valorem.

The non-originating nylon material used to make the upper portion of the club head cover has satisfied the change in tariff classification required under the HTSUS General Note 12(t)/95.7. The golf club head cover will be entitled to a free 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 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) 637-7015.


Robert B. Swierupski Director, National Commodity Specialist Division

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