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        Case ID :

        2026 (7) TMI 851 - AAR - Customs

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        Essential character of integrated golf tracking systems supports classification as other golf equipment, not measuring instruments. TrackMan 4 and TrackMan iO are classified as other golf equipment under Customs Tariff Item 9506 39 00, rather than as measuring or checking instruments. ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                            Essential character of integrated golf tracking systems supports classification as other golf equipment, not measuring instruments.

                            TrackMan 4 and TrackMan iO are classified as other golf equipment under Customs Tariff Item 9506 39 00, rather than as measuring or checking instruments. Applying the General Rules for Interpretation, classification depends on the competing headings, relevant notes, and the goods' objective characteristics, design, commercial identity and dedicated use. Although the integrated apparatus contain radar sensors, cameras, processors and software that measure golf-related parameters, their golf-specific software, course libraries, installation and licensing establish golf practice, coaching, simulation and virtual gameplay as their principal function and essential character. Their measurement capability is enabling and ancillary, excluding classification under Heading 8526 or Heading 9031.




                            Issues: Whether TrackMan 4 and TrackMan iO are classifiable as measuring or checking instruments under Heading 9031 of the Customs Tariff Act, 1975, or as other golf equipment under Heading 9506.

                            Analysis: Classification is governed by the General Rules for the Interpretation of the Import Tariff, beginning with the terms of the competing headings and the relevant Section and Chapter Notes. Although the goods incorporate radar sensors, optical cameras, processors and analytical software and measure golf-related physical parameters, they are imported as integrated apparatus configured exclusively with golf software, golf-course libraries and golf-specific installation and licensing. Their principal function and essential character are determined from the goods as a whole, including their objective characteristics, design, commercial identity and dedicated use. The measurement functions are enabling and ancillary to the golf practice, coaching, simulation and virtual gameplay functions. The goods are therefore not standalone radar apparatus under Heading 8526 or measuring and checking instruments under Heading 9031.

                            Conclusion: TrackMan 4 and TrackMan iO are classifiable under Heading 9506 and specifically Customs Tariff Item 9506 39 00 as other golf equipment. Classification under Customs Tariff Item 9031 80 00 or 9031 49 00 is rejected.


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