CLA-2 RR:CTF:TCM 967391 KBR
Mr. Ryan Norder
SHOT, Incorporated
400 Clanton Road, Suite E
Charlotte, NC 28217
RE: Reconsideration of NY K87460; Golf Ball Cleaner & Towel
Dear Mr. Norder:
This is in reference to your letter of October 14, 2004, requesting reconsideration of New York Ruling Letter (NY) K87460, issued to you by the Customs and Border Protection (“CBP”) National Commodity Specialist Division, on July 9, 2004, concerning the classification of a “Master Caddy Golf Ball Cleaner, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have reviewed NY K87460 and have determined that the classification provided is correct. In the request for reconsideration, you discuss a towel sewn into the shape of a purse or pocket which may be used as an accessory with the golf ball cleaner. However, since NY K87460 concerned only the golf ball cleaner, we will not issue a ruling concerning the classification of the towel-pocket in this reconsideration.
FACTS:
NY K87460 concerns the “Master Caddy Golf Ball Cleaner”. The golf ball cleaner consists of a molded plastic case in which a replaceable regenerated cellulose sponge in encased, leaving one side of the sponge exposed so that the sponge can be used to clean a golf ball without removing the sponge from the case. The golf ball cleaner measures 98 mm in length, 52 mm wide and 12.5 mm thick. It weighs two ounces.
In NY K87460, it was determined that the golf ball cleaner was classifiable under subheading 3926.90.9880, HTSUSA, as “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other”.
ISSUE:
Whether the “Master Caddy Golf Ball Cleaner” is classified as golf equipment; parts and accessories, or as other articles of plastics under the HTSUSA?
LAW AND ANALYSIS:
Merchandise is classifiable under the HTSUSA in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUSA 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 headings and legal notes do not otherwise require, the remaining GRIs may then be applied.
In interpreting the headings and subheadings, CBP looks to the Harmonized Commodity Description and Coding System Explanatory Notes (EN). Although not legally binding, they provide a commentary on the scope of each heading of the HTSUS. It is CBP’s practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUSA. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The HTSUSA provisions under consideration are as follows:
3926 Other articles of plastics and articles of other materials of headings 3901 to 3914:
3926.90 Other:
3926.90.98 Other:
3926.90.9880 Other …
9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof:
Golf clubs and other golf equipment; parts and accessories thereof:
9506.39.00 Other:
9506.39.0080 Other …
EN 95.06(B) states that the heading covers:
Requisites for other sports and outdoor games (other than toys presented in sets, or separately, of heading 95.03) e.g.:
* * * * *
(3) Golf clubs and other golf equipment, such as golf balls, golf tees.
HQ 966736 (November 17, 2003), cited the use of the word “requisite” in EN 95.06(B) in stating that:
Based on the use of the word “requisite” in the ENs, we believe that the term golf equipment in heading 9506 includes only items that are essential for playing golf such as clubs, ball, and tees. Items that may be related to the experience of playing golf, but are not necessary for playing golf, such as the yardage scopes, would not be considered golf equipment within the meaning of heading 9506, HTSUS.
Similarly, we find that the instant Master Caddy personal golf ball cleaner is not essential or necessary for playing the game of golf. Therefore, the Master Caddy personal golf ball cleaner is not classified as golf equipment in heading 9506, HTSUSA.
Next we must consider whether the article is considered a part or accessory of golf clubs and other golf equipment. Legal Note 3 for Chapter 95 states that:
[P]arts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.
Rollerblade, Inc. v. United States, 116 F. Supp 2d 1247 (CIT 2000), aff’d, 282 F.3d 1349 (CAFC 2002), which concerned protective gear for roller skating, held that to be an “accessory”, an article “must relate directly to the thing accessorized.” The Court of Appeals stated:
In other words, [the subheading] refers to an article (roller skates), not to an activity (roller skating). The subheading also covers parts of that article, such as wheels or laces for the skates. Thus, the subheading language specifically addresses roller skates and their parts and accessories. The language does not embrace every accessory associated with the broader activity of roller skating.
****. As the Court of International Trade found, dictionary definitions indicate that an “accessory” must bear a direct relationship to the primary article that it accessorizes. In this case, under [the subheading], the article accessorized is roller skates, not the general activity of roller skating. Moreover, as found by the trial court, the protective gear lacks a direct relationship to the roller skates. The protective gear does not directly act on the roller skates’ operation. Thus, based on the common meaning of “accessory” and the language of [the subheading], this court sustains the trial courts conclusion that Rollerblade’s imported protective gear is not a roller skate accessory.
Id at 282 F.3d 1352-53.
In HQ 966736, citing Rollerblade, Inc., CBP found that a yardage scope was not a golf accessory under heading 9506. In that decision, CBP found that because the yardage scope did not directly act on or touch the golf club or golf ball it did not qualify as an accessory. In the instant case, the Master Caddy personal golf ball cleaner does come in contact with the golf ball. At first glance, this would seem to qualify as an accessory under Rollerblade, Inc. and HQ 966736.
However, although, arguably, a clean golf ball will play better than a dirty and encrusted golf ball, the Master Caddy personal golf ball cleaner does not directly improve the golf ball itself. It is only used to clean the golf ball. This, as in Rollerblade Inc., is more to the activity of “golfing” rather than to the actual golf equipment. Further, the article is simply a sponge in a plastic holder. A person could just as easily use any generic sponge or towel without the plastic holder. Legal Note 3 and the above definitions require an accessory to be suitable for use solely or principally with articles of this chapter. A sponge in a case to simply clean a golf ball is not for use solely or principally in golf. The Master Caddy golf cleaner may be used in “association with”, but does not rise to the level of an “accessory” for golf clubs or equipment.
In an analogous situation, NY A86636 (September 5, 1996), CBP did not consider a “Towel Buddy” golf towel with an attached cover as an “accessory” for golf clubs or equipment. Similar to the instant article, the “Towel Buddy” golf towel was described as being used to clean golf clubs and golf balls and the towel’s cover was printed with two golf balls as decoration. The golf towel and cover were classified as a towel. See also, NY F85397 (April 11, 2000),
NY 884690 (April 23, 1993) and NY A87914 (October 16, 1996) (in each, a “golf towel” was not classified as a golf accessory of heading 9506). In another similar situation, CBP found that in a kit containing several articles used for golf, including a golf spike cleaner and golf tees; the golf tees were classified in heading 9506, but the spike cleaner was not considered a golf accessory in that heading. NY C85443 (April 9, 1998). See also NY C89402 (July 7, 1998) and NY B 86791 (June 27, 1997) (holding that a brush for golf was not classified as a golf accessory in heading
9506). Therefore, we find that the Master Caddy personal golf ball cleaner is not an accessory for golf clubs and other golf equipment.
CBP has previously found that cellulose sponges used in an athletic function is classified in heading 3926, as other articles of plastics and articles of other materials of headings 3901 to 3914, specifically in subheading 3926.90.9880, HTSUSA. See NY C82089 (December 23, 1997) involving a cellulose sponge headband used to absorb perspiration. Therefore, we find the Master Caddy personal golf ball cleaner made of a cellulose sponge in a plastic holder is classified in heading 3926. It is provided for under subheading 3926.90.9880, HTSUSA, as “Other articles of plastics and articles of other materials of heading 3901 to 3914: Other: Other: Other.”
If you are interested in receiving a ruling concerning the classification under the HTSUSA of the associated towel-pocket, you may request a binding ruling from the Director, National Commodity Specialist Division, Office of Regulations and Rulings, U.S. Customs and Border Protection, One Penn Plaza, 10th Floor, New York, NY 10119.
HOLDING:
The Master Caddy personal golf ball cleaner made of a cellulose sponge in a plastic holder is classified in heading 3926, specifically in subheading 3926.90.9880, HTSUSA, as “Other articles of plastics and articles of other materials of heading 3901 to 3914: Other: Other: Other.” The 2005 column one, general rate of duty rate is 5.3% ad valorum. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov/tata/hts.
EFFECT ON OTHER RULINGS:
NY K87460, dated July 9, 2004, is AFFIRMED.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division