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January 27, 1999

CLA-2-95:RR:NC:2:224 D87162

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.39.0080

Michael McKenna
Expeditors Consulting Services, LLC
1015 Third Avenue, 12th Floor
Seattle, Washington 98104

RE: The tariff classification of a protective golf club head cover from China.

Dear Mr. McKenna:

In your letter dated January 12, 1999, you requested a tariff classification ruling, on behalf of Izzo Systems, Inc., your client.

You are requesting the tariff classification on a device whose purpose is to protect golf club heads while transporting them. The device is called “Protect Air”, and it is an inflatable item constructed of a polyester outer shell lined with a 50% thermo-polyurethane and 50% PVC inner layer. The item is also lined with 100% polyester imitation sheepskin. Rather than cover one golf head at a time, this device covers multiple golf heads simultaneously. The device is utilized by placing it over the golf club heads and cinching it down to the top of the golf bag. The user than orally inflates the cover through a built-in air valve. The resulting air cushion protects the golf clubs by restricting their movement so they do not scrape against one another, or any other surface. The ultimate purpose of this item is to protect golf clubs while in transit. Photographs of the device are enclosed with the ruling request.

The applicable subheading for the golf club head cover (“Protect Air”) 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 rate of duty will be 4.9 percent ad valorem. This ruling is being issued under the provisions of Part 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,

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