CLA-2-94:S:N:N8:233 894159
TARIFF NO's.: 9401.79.0050; 6602.00.0000
Mr. Peter O'Connell
O'Connell Research and Development Co.
231 Tree Street
Philadelphia, Pennsylvania 19148
RE: The tariff classification of a golf mate and a rest mate from
Ireland.
Dear Mr. O'Connell:
In your letter dated January 14, 1994, you requested a tariff
classification ruling.
The items consist of two models of golf equipment. The first
is a golf mate which is known in the trade as "the new portable
caddy seat". The golf mate is solely designed to be attached to
a golf cart and be easily positioned into a seat. It is
constructed of metal and has two wheels and designed to be placed
on the floor or ground. The essential character of the golf mate
is imparted by the metal components.
The applicable tariff provision for the golf mate will be
9401.79.0050, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for: Seats (other than those of
heading 9402), whether or not convertible into beds, and parts
thereof: Other: Other: Other. The general rate of duty will be 2.4
percent ad valorem.
The second model is a rest mate which is a handy walking and
seating aid. When you pull the handle and fold up it becomes a
walking aid. The rest mate is supplied fitted with a base for use
on soft ground and a rubber pad for use on hard ground.
The applicable subheading for the rest mate will be
6602.00.0000, HTSUSA, which provides for: Walking-sticks, seat-
sticks, riding-crops and the like. The general rate of duty will
be 5.8 percent ad valorem.
This
ruling is being issued under the provisions of Part 177 of the
Customs Regulations (19 CFR 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