CLA-2-95:RR:NC:2:224 C87551

Melvyn M. Rosales, M.S.
MR Reed Corp.
1722 J Street Suite 14-A
Sacramento CA 95814

RE: The tariff classification of golf putters from Taiwan.

Dear Mr. Rosales:

In your letter dated April 30, 1998, you requested a tariff classification ruling.

The merchandise consists of golf putter clubs made of Jade stone. The Jade putter heads vary in size and configuration and are attached to carbon and steel shafts.

The applicable subheading for the golf putters will be 9506.31.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Golf Clubs and other golf equipment; parts and accessories thereof: Golf clubs, complete." The duty rate will be 4.5 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 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 Tom McKenna at 212-466-5475.

Sincerely,


Robert B. Swierupski
Director,
National Commodity
Specialist Division