us-cbp-cross-rulings-hq-085759•HQ 085759: Golf shoe spike wrench
HQ 085759: Golf shoe spike wrench
us-cbp-cross-rulings-hq-085759HQ 085759: Golf shoe spike wrenchGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 085759
October 26, 1989
CLA-2 CO:R:C:G 085759 MBR
CATEGORY: Classification
TARIFF NO.: 8204.11.00
Mr. Lane Peterson
Roger Dunn Golf Shops, Inc.
2803 South Yale Street
Santa Ana, Ca. 92704
RE: Golf shoe spike wrench
Dear Mr. Peterson:
This is in reply to your letter of August 29, 1989, requesting
reconsideration of the classification of the golf shoe spike
wrench, under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).
FACTS:
The instant merchandise is a golf shoe spike wrench. It is
comprised of a 2.5" metal shaft with two 1/4" nubs on the end
which are inserted into the receiving spike in order to install
or remove it from the golf shoe. The handle is four inches long
and is made of plastic. The importer has asserted that this
device is designed solely for the use and intention of removing
and replacing spikes on golf shoes and is only sold in golf
retail and golf pro shops, and therefore should be classified
under 9506.39.00, HTSUSA, "Golf clubs and other golf equipment;
parts and accessories thereof: Other."
ISSUE:
What is the appropriate classification of a golf shoe spike
wrench under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA)? Is the appropriate subheading 9506.39.00
governing golf accessories, or does the provision for
nonadjustable wrench govern, subheading 8204.11.00?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRIs) to the HTSUSA govern
the classification of goods in the tariff schedule. GRI 1
states, in pertinent part:
...classification shall be determined according to the
terms of the headings and any relative section and
chapter notes....
Goods which cannot be classified in accordance with GRI 1 are
to be classified in accordance with subsequent GRIs, taken in
order.
Subheading 9506.39.00 provides for: "Golf clubs and other golf
equipment; parts and accessories thereof: Other." GRI 1,
however, requires reference to the legal Notes. Legal Note 3
states: "Subject to Note 1 above, parts and accessories which are
suitable for use solely or principally with articles of this
chapter are to be classified with those articles." Legal Note
1(g), referenced in Legal Note 3, unequivocally excludes sports
footwear, thereby excluding golf shoes and golf shoe accessories
from this chapter.
Chapter 64 provides for footwear which is designed for a
sporting activity and has, or has provision for the attachment
of spikes. See Chapter 64, Subheading Note 1 (b). However,
there is no provision in this chapter for sporting shoe
accessories.
Therefore, the golf shoe spike wrench is classifiable under
subheading 8204.11.00, which provides for: "Hand-operated
spanners and wrenches, and parts thereof: Nonadjustable, and
parts thereof."
HOLDING:
The merchandise in the instant case is classifiable under
subheading 8204.11.00, HTSUSA, which provides for nonadjustable
wrenches. The rate of duty is 9% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
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