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NY 804715




December 6, 1994

CLA-2-95:S:N:N8:224 804715

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.39.0080

Darrel J. Wood
J. R. Wood & Sons Inc.
626 Esquimalt Rd. - Unit #12
Victoria, B.C. V9A3L4

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a "RangeMaster" slope simulator for golf from Canada; Article 509

Dear Mr. Wood:

In your letter dated November 14, 1994, you requested a ruling on the status of a golf slope simulator from Canada under the NAFTA.

The merchandise consists of a golf "driving range" practice device. It is described as a tiltable stance platform which offers golfers an array of lie and stance positions simulating conditions found on the golf course. The device will be used primarily at golf driving ranges.

The golf slope simulator consists of steel upper and lower platforms, a synthetic grass stance mat with a fiber turf striking surface, AC motors, a threaded rod with corresponding nuts, and assorted rubber parts and other minor components including nuts, bolts, paint and labels. All the components originate in Canada or the United States with the exception of the threaded rod and nuts which are manufactured in Japan.

The applicable tariff provision for the "RangeMaster" Golf Slope Simulator will be 9506.39.0080, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Golf clubs and other golf equipment; parts and accessories thereof: Other, Other." The general rate of duty will be 4.9 percent ad valorem.

The non-originating materials used to make the slope simulator have satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/95.8. The slope simulator will be entitled to a 1.9 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

Sincerely,

Jean F. Maguire
Area Director

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