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NY M87372

October 18, 2006

CLA-2-96:RR:NC:SP:233 M87372


TARIFF NO.: 9603.90.8050

Ms. Lynn M. Kaarto
Target Customs Brokers Inc.
33 S 6th Street, Box 3315
Minneapolis, MN 55402

RE: The tariff classification of a golf club cleaning kit from China.

Dear Ms. Kaarto:

In your letter dated October 5, 2006, you requested a tariff classification ruling.

The submitted sample is a golf club cleaning kit consisting of a zippered polyester fitted case containing the following items:

Liquid cleaning solution (2 fl. oz.) made of sodium polyoxyethylene alkyl ether sulfate, polyoxyethylene alkyl ether, polyoxyethylene glycol, poly methacrylate, ethylene glycol and benzoic acid

Liquid grip restorer (2 fl. oz.) made of alkyl trimethyl ammonium, polyoxyethylene alkyl ether, poly methacrylate, silicon dioxide and liquid paraffine

Liquid metal polish (2 fl. oz.) made of polyoxyethylene alkyl ether, polyoxyethylene glycol, poly dimethyl silicon oil, benzoic glycol and wax

Two cleaning brushes made of plastic handles and plastic bristles

One cleaning brush made of a plastic handle with wire bristles

One cleaning cloth made of 7.5” x 5.75” cotton

One sponge made of 2” x 2” plastic foam

Your sample is being returned as requested.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

The golf club cleaning kit is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the brushes appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the golf club cleaning kit will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other brushes. The rate of duty will be 2.8% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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