CLA-2-95:S:N:N8:224 891998
David A. Eisen
Siegel, Mandell & Davidson; P.C.
One Astor Plaza
1515 Broadway
New York, NY 10036-8901
RE: The tariff classification of golf clubs with golf bag from
Taiwan.
Dear Mr. Eisen:
In your letter dated November 3, 1993, you requested a tariff
classification ruling on behalf of Wilson Sporting Goods Company.
The product, stock #G1442 and #G1443, of which a representative sample
was provided, is a (men's) golf clubs/bag set - HT/1000 Advantage -
comprised of twelve regulation-size golf clubs which will be imported,
packaged and sold at retail with a nylon golf bag. The set consists of
three clubs designed for long-distance drives and fairway shots, seven
clubs designed for medium-range or approach shots, a pitching wedge for the
short game and a putter. You state that the golf clubs and golf bag will
not be sold separately; that is, the two components will be imported and
packaged together, offered for retail sale and sold together in a sealed
cardboard carton.
Classification under the Harmonized Tariff Schedule of the United
States (HTS) 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 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 GRI's may then be applied.
The subject item consists of two components: a golf bag and golf
clubs. The article cannot be classified by reference to GRI 1 because each
component is classifiable in a different heading of the HTS. We then look
to GRI 2(b), which in pertinent part states that:
[t]he classification of goods consisting of more than
one material or substance shall be according to the
principles of rule 3.
GRI 3(a) directs that, when the two headings each refer to only part
of the items of a set or composite good, the headings are regarded as
equally specific. Therefore, in determining whether the article will be
classified under a provision for the clubs or the bag, we next look to GRI
3(b), which states that:
[m]ixtures, composite goods consisting of different
materials or made up of different components, and goods
put up in sets for retail sale, which cannot be classified
by reference to 3(a), shall be classified as if they
consisted of the material or component which gives them
their essential character, insofar as this criterion is
applicable.
GRI 3 governs the classification of goods put up in sets for retail
sale. The Explanatory Note to GRI 3(b) indicates that the term "goods put
up in sets for retail sale" shall be taken to mean goods which:
(a) consist of at least two different articles which are,
prima facie, classifiable in different headings;
(b) consist of products or articles put up together to meet
a particular need or carry out a specific activity; and
(c) are put up in a manner suitable for sale directly to users
without repacking.
Goods which meet these requirements are classified as if they consisted of
the material or component which gives them their essential character.
The article in question satisfies the above-mentioned requirements for
classification as a set. The article consists of two different components
that are classifiable in different headings. Likewise, its components are
put up together to meet a particular need (that of engaging in the game of
golf). The article is put up in a sealed cardboard carton suitable for
direct retail sale to users without repacking. Based on the facts before
us, the golf clubs with golf bag is distributed to purchasers in its
condition as imported. As the article qualifies as a GRI 3(b) set, we must
now determine whether the clubs or the bag constitute the essential
character of the set.
Based on the fact that the golf clubs represent a much larger value,
that they constitute the primary factor to be considered during a purchase,
and they play the principle role in the use of the product, the clubs
represent the essential character of the set and, therefore, the entire set
is to be classified as if it consisted solely of the golf clubs.
The applicable subheading for the combination golf clubs/golf bag
set will be 9506.31.0000, HTS, which provides for golf clubs and other golf
equipment; parts and accessories thereof: golf clubs, complete. The rate
of duty will be 4.9 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