CLA-2-42:S:N:N6:341 884690
9609.10.0000; 6406.99.9000; 8214.10.0000; 6307.10.1000;
3005.90.1000; 3005.10.1000
Mr. James Shaw
Associated Merchandising Corp.
1440 Broadway
New York, NY 10018
RE: The tariff classification of a "Golfer's Care Kit" from
Taiwan.
Dear Mr. Shaw:
In your letter dated March 31, 1993, you requested a tariff
classification ruling on a "Golfer's Care Kit".
The submitted sample, style 1.884-175, described as a "Golfer's Care
Kit", consists of the following items.
1. 1- Nylon woven travel bag.
2. 1- Metal spike wrench with plastic handle.
3. 1- Plastic handle with two brushes, one nylon and one metal,
designed to clean the golfer's equipment, that can be hooked
onto a golf bag.
4. 5- Wooden golf tees.
5. 5- Plastic divet marks.
6. 1- Plastic divet tool.
7. 2- Wooden pencils with lead for scoring.
8. 5- Tin golf shoe spikes.
9. 1- Plastic pencil sharpener.
10. 1- Woven cotton cloth for cleaning clubs.
11. 2- Moist towelettes for wiping clubs or hands.
12. 5- Band Aids.
Although the kit is packaged in a cardboard box for retail sale as a
set, for classification purposes it has been determined that each item will
be classified separately.
The applicable subheading for Item 1, the travel bag of nylon woven
fabric, will be 4202.92.3030, Harmonized Tariff Schedule of the United
States (HTS), which provides for travel, sports and similar bags, with
outer surface of textile materials, other, of man-made fibers, other. The
duty rate will be 20 percent ad valorem.
Items classifiable under 4202.92.3030 fall within textile category
designation 670. Based upon international textile trade agreements,
products of Taiwan are subject to visa requirements and quota restraints.
The designated textile and apparel category may be subdivided into
parts. If so, visa and quota requirements applicable to the subject
merchandise may be affected. Since part categories are the result of
international bilateral agreements which are subject to frequent
renegotiations and changes, we suggest that you check, close to the time of
shipment, the Status Report On Current Import Quotas (Restraint Levels), an
internal issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
The applicable subheading for Item 2, the spike wrench of metal, will
be 8204.20.0000, HTS, which provides for Hand-operated spanners, and
wrenches and parts thereof: Socket wrenches, with or with handles, drives
and extensions, and parts thereof. The duty rate will be 9 percent ad
valorem.
The applicable subheading for Item 3, the plastic handle with two
brushes, will be 9603.90.8050, HTS, which provides for Other brushes. The
duty rate will be 5.6 percent ad valorem.
The applicable subheading for Item 4, 5, and 6, the wooden golf tees,
the plastic divet marks, and the plastic divet tool, will be 9506.39.0080,
HTS, which provides for articles and equipment for gymnastics, athletics,
other sports (including table-tennis) or outdoor games...; Golf clubs and
other golf equipment; parts and accessories thereof: Other. The duty rate
will be 4.9 percent ad valorem.
The applicable subheading for Item 7, the wooden pencils with lead,
will be 9609.10.0000, HTS, which provides for pencils with leads encased in
a rigid sheath. The duty rate will be 14 cents per gross plus 4.3 percent
ad valorem.
The applicable subheading for Item 8, the tin golf shoe spikes, will
be 6406.99.9000, HTS, which provides for Parts of footwear; Other, Other.
The duty rate will be 18 percent ad valorem.
The applicable subheading for Item 9, the plastic pencil sharpener,
will be 8214.10.0000, HTS. which provides for paper knives, letter openers,
erasing knives, pencil sharpeners (nonmechanical) and blades and other
parts thereof. The duty rate will be 0.4 cent each plus 6.1 percent ad
valorem.
The applicable subheading for Item 10, the woven cotton cloth for
cleaning clubs, will be 6307.10.1000, HTS, which provides for Other made up
articles including dress patterns: floorcloths, dishcloths, dusters and
similar cleaning cloths: dustcloths, mop cloths and polishing cloths, of
cotton. The duty rate will be 4.7 percent ad valorem.
Items classifiable under 6307.10.1000 fall within textile category
designation 369. Based upon international textile trade agreements,
products of Taiwan are subject to visa requirement and quota restraints.
The designated textile and apparel category may be subdivided into
parts. If so, visa and quota requirements applicable to the subject
merchandise may be affected. Since part categories are the result of
international bilateral agreements which are subject to frequent
renegotiations and changes, we suggest that you check, close to the time of
shipment, the Status Report On Current Imports Quotas (Restraint Levels),
an internal issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
The applicable subheading for Item 11, the moist towelettes, will be
3005.90.1000, HTS, which provides for wadding, gauze, bandages and similar
articles, Other: Coated or impregnated with pharmaceutical substances. The
duty rate will be 2.4 percent ad valorem.
The applicable subheading for Item 12, the band aids, will be
3005.10.1000, HTS, which provides for wadding, gauze, bandages and similar
articles... Adhesive dressings and other articles having an adhesive layer:
Coated or impregnated with pharmaceutical substances. The duty rate will
be 2.4 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
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