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NY 888762




August 10, 1993

CLA-2-95:S:N:N8:224 888762

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.31.0000

Alcides F. Silva
Hitachi Transport System (America), Ltd.
1790 Dornoch Court
San Diego, CA 92173

RE: The tariff classification of golf club sets from Taiwan.

Dear Ms. Silva:

In your undated letter received in this office July 28, 1993, you requested a tariff classification ruling on behalf of Pro Kennex, Inc.

The golf club sets are identified as the Performer 1040 Boy, Performer 1040 Girl and the Performer 59 Boy. The 1040 sets each contain seven wood or metal clubs and are said to be valued at U.S.$102.50 each. The Performer 59 set contains five clubs and is valued at U.S.$76.55. Each of the sets additionally contain three golf balls made of rubber and a golf bag made of plastic sheeting with outer surface covered with nylon woven.

This ruling presupposes that the merchandise, that is, the clubs, balls and the golf bag, will be imported and sold as sets. Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI's), taken in order. GRI 3 provides that goods put up in sets for retail sale shall be classifed as if they consisted of the component which gives them their essential character. In this instance, the golf clubs impart the essential character to the sets.

The applicable subheading for the Performer golf club sets will be 9506.31.0000, HTSUS, which provides for articles and equipment for gymnastics, athletics, other sports...or outdoor games...: golf clubs and other golf equipment; parts and accessories thereof: golf clubs, complete. The rate of duty will be 4.9 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 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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