CLA-2-95:RR:NC:2:224 C80190
Lawrence R. Pilon
Hodes & Pilon
33 North Dearborn Street, Suite 2204
Chicago, IL 60602-3109
RE: The tariff classification of a junior golf set from Taiwan.
Dear Mr. Pilon:
In your letter dated September 29, 1997, you requested a tariff classification ruling on behalf of the Tommy Armour Golf Company.
The merchandise consists of the Model 845s Junior Set which contains a Driver made with a stainless steel head and graphite shaft; four Irons with metal heads and steel shafts; a Putter with metal head and steel shaft; a Golf Bag with an outer surface of opaque(black)PVC sheeting; and, a knit sleeve head cover for the Driver club. There was no sample submitted with your request
It is said that the Model 845s Junior Set is designed and intended principally for use by younger players and to that end, the clubs and bag are sized slightly smaller. In all other respects, the components are similar in quality and function to corresponding adult golf equipment and are of a character suitable for use in the serious or organized play of the game of Golf. The clubs and bag will be imported in their retail packaging suitable for distribution without repacking.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is according to the terms of the heading 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.
The subject article essentially consists of golf clubs and a golf bag. Subheading 9506. 31.00, HTSUS, provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games...: Golf clubs and other golf equipment; parts and accessories thereof: Golf clubs, complete." The bag would be classified in heading 4202, HTSUS, if imported separately.
We note that certain containers may be classified with the articles they are designed to hold, if the requirements of GRI 5(a) are met. In pertinent part, GRI 5(a) states that:
Camera cases, musical instrument cases, gun cases, drawing instrument cases,
necklace cases and similar containers, specially shaped or fitted to contain a
specific article or set of articles, suitable for long-term use and entered with the
articles for which they are intended, shall be classified with such articles when
of a kind normally sold therewith.
In this instance, the golf bag can be said to be specially shaped to contain a specific set of articles and to follow the form and size of its contents. A golf bag is only slightly larger than its golf clubs, and would not easily or reasonably accommodate additional items. The bag is suitable for long term use, and will also be entered with the golf clubs it is intended to contain. Whether or not golf bags are normally sold with club sets, it is clear that a golf bag's singular purpose is to contribute to the protection of the clubs, in addition to providing a convenient means of secure transportation and storage. It is our determination, therefore, that the golf bag meets the requirements of GRI 5(a), and is classified with its contents.
The applicable subheading for the Model 845s Junior Set will be 9506.31.0000, HTSUS, which provides for "Golf clubs and other golf equipment; parts and accessories thereof: Golf clubs, complete." The rate of duty will be 4.6 percent ad valorem.
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) 466-5475.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Br.
National Commodity
Specialist Division