CLA-2-95:OT:RR:NC:N4:424
Mr. Joseph Kenny
Geodis USA Inc.
One CVS Drive
Woonsocket, RH 02895
RE: The tariff classification of golf balls and golf tees from China
Dear Mr. Kenny:
In your letter submitted April 10, 2019, you requested a tariff classification ruling on behalf of your client CVS Pharmacy, Inc.
A sample of the golf balls and tees, CVS item 285697, was submitted with your inquiry. The item contains 3 regulation golf balls with the word “Fore!” printed on them. Also included are 2 plastic regulation golf tees without any printing. Both of these items are used in the sport of golf. Since the two items are classified in the same heading they cannot be considered a set for Customs’ purposes and will have to be broken out separately.
The applicable subheading for the golf balls will be 9506.32.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…parts and accessories thereof…golf clubs and other golf equipment; parts and accessories thereof…balls. The rate of duty will be Free.
The applicable subheading for the golf tees will be 9506.39.0080, HTSUS, which provides for "Articles and equipment for general physical exercise…athletics, other sports…parts and accessories thereof: Golf clubs and other golf equipment; parts and accessories thereof: Other." The rate of duty will be 4.9% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division