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NY 878143




October 6, 1992

CLA-2-90:S:N:N1:104 878143

CATEGORY: CLASSIFICATION

TARIFF NO.: 9031.80.0080; 8524.21.3040; 8524.23.1040

Ms. Wendy Stendal
All Freight International, Inc.
P.O. Box 68663
Seattle, WA 98168

RE: The tariff classification of a rhythm golf system from Taiwan.

Dear Ms. Stendal:

In your letter dated August 31, 1992 on behalf of Spartrax, Inc. of Boca Raton, Florida you requested a tariff classification ruling.

The Rhythm Golf System is intended as a complete training system for learning, practicing and playing the sport of golf. The product, imported as a set, consists of a video cassette, an audio cassette, a rhythm meter, a set of earphones, an instruction manual and a textile carrying case for the meter and the earphones. The rhythm meter works like a metronome. It's also described as a "personal swing timer". The object is for the user to find his own natural tempo and adjust the rhythm meter to that tempo.

The applicable subheading for the Rhythm Golf System except for the video and audio cassette will be 9031.80.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter. The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the video cassette will be 8524.23.1040, HTS, which provides for video tape recordings. The rate of duty will be 0.66 cents per lin. meter. The audio cassette will be classified under subheading 8524.21.3040, HTS, which provides for sound recordings. The rate of duty will be 9.7 cents per square meter of recording surface.

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

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