CLA-2-95:RR:NC:FC:224 817229

Eric Jones
C Air Int'l, Inc.
11222 S. La Cienega Blvd.
Suite 100
Inglewood, CA 90304

RE: The tariff classification of a golf club head from Taiwan.

Dear Mr. Jones:

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 : December 04, 1995

ON BEHALF OF : Carbite Golf Co.

DESCRIPTION OF MERCHANDISE : The article is identified as a golf club head. The item is a golf club head constructed of 100 percent stainless steel. The article would be considered a part of a golf club for tariff purposes. Sample is being returned, as requested by your office.

HTS PROVISION : Articles and equipment for general physical exercise, gymnastics, athletics, other sports...or outdoor games, not specified or included elsewhere in this chapter;...parts and accessories thereof: Golf clubs and other golf equipment; parts and accessories thereof: Other...Parts of golf clubs.

HTS SUBHEADING : 9506.39.0060

RATE OF DUTY : 4.9%

A copy of this ruling or the control number indicated above should be provided with the entry documents at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Thomas A. McKenna at 212-466-5475.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division