CAAR Delhi Rules TrackMan 4 and TrackMan iO as “Other Golf Equipment” Under CTH 9506 39 00

1. Background of the Advance Ruling Application

M/s K & A Golf Private Limited approached the Customs Authority for Advance Rulings, New Delhi (CAAR) under Section 28-H of the Customs Act, 1962. The assessee sought an advance ruling on the appropriate customs classification of two proposed imports:

  • TrackMan 4 (TM4)
  • TrackMan iO (TMiO)

The dispute centered on whether these devices should be treated as:

  • Precision measuring/checking instruments under Heading 9031, or
  • Sports/golf equipment under Heading 9506 (specifically Customs Tariff Item 9506 39 00 – “other golf equipment”), or
  • Radar apparatus under Heading 8526.

The assessee had earlier imported similar goods under Heading 9506, but now contended that, based on their principal function and technology, TM4 and TMiO merit classification under Heading 9031.

The jurisdictional Port Commissionerate disagreed and maintained that both products are essentially golf simulators and golf performance systems, correctly falling within Heading 9506.

2. Product Description and Technical Features

2.1 TrackMan 4 (TM4)

TM4 is designed for outdoor use in connection with golf. The key attributes include:

  • Dual radar systems and an in-built camera
  • Operation based on Optically Enhanced Radar Tracking (OERT) technology, which synchronises radar and optical inputs
  • Real-time capture and recording of golf club and golf ball performance parameters during a swing

Some physical and operational specifications stated by the assessee:

  • Approximate size: 300 x 300 x 45 mm
  • Weight: about 2.8 kg
  • Power: lithium-ion battery (10400 mAh)
  • Wireless connectivity: dual-band Wi-Fi (2.4 GHz and 5 GHz)
  • Output: connects to iOS devices for displaying and analysing measured data

2.2 TrackMan iO (TMiO)

TMiO is configured as an indoor tracking and simulator system. Main features noted:

  • Radar and optical tracking configuration for indoor golf facilities
  • Tracks golf ball and golf club motion using radar and vision-based data
  • Requires connection to a personal computer for data processing and analysis
  • Needs a specific indoor layout (minimum turf and tee dimensions)
  • Can be ceiling-mounted or installed via a VESA 100 drop-pole mounting system

2.3 Claimed Primary Function

The assessee consistently asserted that, for both TM4 and TMiO, the predominant and defining function is to:

  • Measure
  • Track
  • Record
  • Analyse

physical parameters of the golf club and ball (speed, spin, launch angle, trajectory, etc.) using radar and optical sensors, and to generate analytical outputs from such measurements.

3.1 Proposed Classification Under Heading 9031

The assessee sought classification under:

  • Heading 9031 – “Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors”
    • Particularly 9031 80 00 and alternatively 9031 49 00

The core submissions were:

  • TM4 and TMiO are precision, non-contact measuring and checking instruments.
  • These devices integrate dual radar (X-band and K-band) and high-definition cameras; they emit electromagnetic signals and process reflected signals to determine precise parameters like velocity, launch angle, spin rate, trajectory, distance and spatial orientation.
  • Wireless connectivity and interfaces are only ancillary to the core measuring function.

The assessee emphasized that:

The essence of these products lies in measurement, testing and analytical evaluation, not in playing golf.

3.2 Rejection of Heading 9506 by the Assessee

The assessee argued that Heading 9506 (articles and equipment for general physical exercise, gymnastics, athletics and other sports) covers:

  • Items directly used to play a sport (e.g., clubs, balls, rackets, nets, training apparatus), or
  • Equipment that actively participates in the physical execution of the sport.

It was contended that TM4 and TMiO:

  • Do not strike, propel, or directly handle the golf ball
  • Do not assist in the physical playing of the game
  • Merely observe and measure performance after the swing or shot has been executed

Thus, they cannot be deemed “golf equipment” within the meaning of Heading 9506.

3.3 Emphasis on Objective Characteristics and Principal Function

The assessee relied on the General Rules for Interpretation (GRI), particularly:

  • Rule 1 – Classification must be decided according to heading terms and relevant Section or Chapter Notes.
  • Rule 3(a) – The most specific description prevails over more general headings.

They argued that:

  1. Chapter 90 is intended for “Optical, photographic, cinematographic, measuring, checking, precision instruments and apparatus…”, while Chapter 95 covers sports articles and equipment.
  2. There is no Chapter Note excluding such measuring instruments from Chapter 90.