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Basic ruling letter 1?6?97 version NY E81309

May 18, 1999

CLA-2-18:RR:NC:2:228 E81309


TARIFF NO.: 1806.90.9019; 1905.30.0049; 4911.99.6000; 9506.32.0000; 9506.39.0080; 9801.00.1097

Ms. Janis H. Grover
Liberty Richter Inc.
400 Lyster Avenue
Saddle Brook, NJ 07663

RE: The tariff classification of a golf theme gift box from Scotland

Dear Ms. Grover:

In your letter dated May 3, 1999 you requested a tariff classification ruling.

A sample, submitted with your letter, was examined and disposed of. The product, a “golf theme gift box,” is a gift article consisting of one box of wedge-shaped shortbread biscuits, one box of three dark chocolate golf balls with orange truffle filling, one box of three milk chocolate golf balls with hazelnut praline filling, one golf ball, one golf ball marker, one printed score card, and four golf ball tees. The components are packed in a cardboard box and covered with clear plastic film. The golf ball tees are products of the United States; all other items are goods of the United Kingdom.

Each component of the golf theme gift box will be separately classified. The applicable subheading for the dark chocolate and milk chocolate golf balls will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa┬other┬other┬ confectionery┬other. The rate of duty will be 6.2 percent ad valorem.

The applicable subheading for the shortbread biscuits will be 1905.30.0049, HTS, which provides for bread, pastry, cakes, biscuits and other bakers┬ĺ wares┬sweet biscuits┬other┬other. The rate of duty will be free.

The applicable subheading for the score card will be 4911.99.6000, HTS, which provides for other printed matter, including printed pictures and photographs┬other┬ other┬other┬printed on paper in whole or in part by a lithographic process. The rate of duty will be 0.2 percent ad valorem.

The applicable subheading for the golf ball will be 9506.32.0000, HTS, which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports┬or outdoor games┬parts and accessories thereof┬golf clubs and other golf equipment; parts and accessories thereof┬balls. The rate of duty will be free.

The applicable subheading for the golf ball marker will be 9506.39.0080, HTS, which provides for golf clubs and other golf equipment; parts and accessories thereof┬other┬other. The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the golf ball tees will be 9801.00.1097, HTS, which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process or manufacture or other means while abroad┬other┬other. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The sample you have submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

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 Stanley Hopard at 212-637-7065.


Robert B. Swierupski?tc " Robert B. Swierupski"? Director,

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