CLA-2-95:RR:NC:2:224 C89309

Ernst Ringle

Delta tech Int'l.

21515 Ridgetop Circle

Suite 180

Dulles Va 20166-6505

RE: The tariff classification of an electronic golf ball locator system from Taiwan and/or Germany.

Dear Mr. Ringle:

In your letter dated June 10, 1998, you requested a tariff classification ruling.

The merchandise relates to a device for the location of golf balls comprising a transmitter unit incorporated in a golf ball which transmits electromagnetic locating signals and a portable signal receiving unit which responds to the locating signal. The Charger Finder Unit constitutes the receiver for the electronic golf ball's emitted signals and will receive these signals within about 27 meters or less.

The applicable subheading for the portable charger-finder unit will be 9506.39.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for "Golf clubs and other golf equipment; parts and accessories thereof: Other, Other." The duty rate will be 4.9 percent ad valorem.

The subheading for the electronic golf ball component will be 9506.32.0000, HTS, which provides for "Golf clubs and other golf equipment; parts and accessories thereof: Balls." The rate of duty will be 0.5 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