# NY J88602

September 19, 2003

CLA-2-95:RR:NC:2:224 J88602

CATEGORY: Classification

TARIFF NO.: 9506.39.0080; 4901.99.0075; 3926.90.9880; 6307.90.9889

Mr. Dennis Morse

BDP International

2721 Walker Avenue N.W.

Grand Rapids, MI 49504

RE: The tariff classification of a golf bag organizer belt, Tiger Woods
book, sports water bottle, golf tees and a yardage scope from China

Dear Mr. Morse:

In your letter dated August 27, 2003, you requested a tariff
classification ruling, on behalf of National JLR Gear, your client.

You are requesting the tariff classification on a product that is
described as a Golfer's Gift Pack, UPC \# 0-30698-20012-3. The article
contains the following: a golf bag organizer belt, a Tiger Woods
biography book, a sports water bottle, tees and a golf yardage scope.
Your sample will be returned, as requested.

The Explanatory Notes to the Harmonized Tariff Schedule of the United
States (HTS) provide guidance in the interpretation of the Harmonized
Commodity Description and Coding System at the international level.
Explanatory Note X to GRI 3 (b) provides that the term "goods put up in
sets for retail sale" means goods that: (a) consist of at least 2
different articles which are, prima facie, classifiable in different
headings; (b) consist of articles put up together to meet a particular
need or carry out a specific activity; and (c) are put up in a manner
suitable for sale directly to users without re-packing.

The Golfer's Gift Pack, UPC \# 0-30698-20012-3, is not considered a set
for tariff classification purposes since the components are not put up
together to meet a particular need or carry out a specific activity.
Therefore, the contents must be classified separately.

You have stated that the golf bag organizer belt should be classified in
Chapter 95 of the HTS as other golf equipment, or in Chapter 42 of the
HTS as a sports or travel bag. The item is excluded from classification
in Chapter 95 as golf equipment because the organizer belt is an
accessory to a golf bag and it holds items that are not necessary for
playing golf. The item cannot be classified in Chapter 42 because it is
not a sports or travel bag but rather, an organizer belt. Therefore, the
correct classification will be in Chapter 63 of the HTS as other made-up
articles.

The applicable subheading for the golf tees and yardage scope 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 % ad
valorem.

The applicable subheading for the golf bag organizer belt will be
6307.90.9889, Harmonized Tariff Schedule of the United States (HTS),
which provides for other made up textile articles, including dress
patterns: other\...other. The rate of duty will be 6.4% ad valorem.

The applicable subheading for the water sports bottle will be
3926.90.9880, Harmonized Tariff Schedule of the United States (HTS),
which provides for other articles of plastics and articles of other
materials of headings 3901 to 3914: other\... other. The rate of duty
will be 5.3 % ad valorem.

The applicable subheading for the Tiger Woods biography book will be
4901.99.0075, Harmonized Tariff Schedule of the United States (HTS),
which provides for printed rack size paperbound books. The rate of duty
will be free.

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 646-733-3025.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division