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NY L86038

July 5, 2005

CLA-2-95:RR:NC:SP:225 L86038


TARIFF NO.: 9503.70.0000

Mr. Gordon C. Anderson
C.H. Robinson Worldwide, Inc.
8855 Columbine Road, Suite 400
Eden Prairie, MN 55347-4148

RE: The tariff classification of a Professional Golf Set from China.

Dear Mr. Anderson:

In your letter dated June 24, 2005, on behalf of Cap Caddie LLC of Eagan, Minnesota, you requested a tariff classification ruling.

You submitted a sample of a Professional Golf Set (no item number), which is being returned upon your request. The item consists of three golf clubs (driver, iron, putter), 3 plastic golf balls, 3 plastic tees, a plastic cup with a flag for practice putting, and a golf bag packaged together on a plastic covered cardboard hang card. The clubs are sized for children and measure approximately 27” in length. All three clubs have shafts made of metal, hard plastic handgrips, and hollow plastic heads. The zippered red and blue textile golf bag measures approximately 21” in length and holds the three clubs.

The Professional Golf Set is an imitation of a real golf set and not considered functional enough to qualify as a junior edition of tariff heading 9506, which provides for “Golf clubs and other golf equipment; parts and accessories thereof.” Instead the Professional Golf Set is a toy set designed to provide amusement for a child role-playing as a professional golfer.

The applicable subheading for the Professional Golf Set (no item number) will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” 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).

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 Alice Wong at 646-733-3026.


Robert B. Swierupski

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