CLA-2-95:S:N:N8:224 807967

Ned Topic
Glen Castle Golf Inc.
110 Glen Castle Drive
Hamilton, Ontario L8K 5Z5

RE: The tariff classification of a golf "Mini Cadi" from Canada.

Dear Mr. Topic:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : March 10, 1995

DESCRIPTION OF MERCHANDISE : The sample consists of a plastic holder containing two golf balls, four wood golf tees and two plastic markers. The "Mini Cadi" holder is designed primarily to be clipped to a golfer's waist belt. The product is considered a set for tariff classification purposes with the essential character imparted by the golf balls.

HTS PROVISION : Golf clubs and other golf equipment; parts and accessories thereof: balls.

HTS SUBHEADING : 9506.32.0000

RATE OF DUTY : 1.9 percent ad valorem

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport