HQ 086333: Reconsideration of 081766

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 086333

                         March 19, 1990

CLA-2 CO:R:C:G  086333 NLP

CATEGORY: Classification

TARIFF NO.:  6406.99.90

Robert B. Silverman, Esq.
Robert D. Stang, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, New York  10017

RE:  Reconsideration of 081766

Dear Sirs:

     This ruling is in response to your letter of December 19,
1989, on behalf of your client, Footjoy, Inc., requesting a
reconsideration of Headquarters Ruling Letter (HRL) 081766, dated
September 26, 1988, concerning the tariff classification of golf
spikes under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).  Samples were submitted for our examination.

FACTS:

     The merchandise at issue consists of golf shoe spikes and
the Footjoy Lite-Spike System (hereinafter "spike system"), which
consists of replacement golf shoes spikes and a wrench. The golf
shoe spikes are steel tipped spikes encased in a plastic mount.
The plastic component is comprised of a flange and a threaded
sleeve.  The sleeve screws into sockets on the footwear's sole
and heel plate.  You state that the spikes are 75 percent plastic
and 25 percent metal by weight.

     HRL 081766, dated September 26, 1988, held that the metal
pin constituted the essential character of the spike and
classified the spikes in subheading 6406.99.90, HTSUS, which
provides for parts of footwear, of other materials, other.  In
addition, HRL 081766 classified the spike system as a set, with
the essential character of the set being imparted by the spikes.
Therefore, the spike system was also classified in subheading
6406.99.90, HTSUS.







                               -2-

ISSUE:

     Are the golf shoe spikes classifiable in subheading
6406.99.90, HTSUSA, which provides for parts of footwear, of
other materials, other or in subheading 6406.99.30, HTSUSA, which
provides for parts of footwear, of other material, of rubber or
plastic?

LAW AND ANALYSIS:

     Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's), taken in order.  GRI 1
provides that classification is determined in accordance with
the headings and relative section or chapter notes.

     GRI 3 states, in pertinent part:

     When by application of Rule 2(b) [goods of more than one
     material or substance] or for any other reason, goods are,
     prima facie, classifiable under two or more headings,
     classification shall be effected as follows:

                         *  *  *

          (b) Mixtures, composite goods consisting of different
          materials or made up of different components, and goods
          put up in sets for retail sale, which cannot be
          classified by reference to 3(a) [which requires that
          goods be classified, if possible, under the more
          specific of the competing provisions], shall be
          classified as if they consisted of the material or
          component which gives then their essential character,
          insofar as this criterion is applicable.

  Explanatory Note VIII to GRI 3(b) provides guidance in helping
to determine the essential character of an item.  Explanatory
Note VIII to GRI 3(b) states that:

     (VIII)  The factor which determines essential character will
     vary as between different kinds of goods.  It may, for
     example, be determined by the nature of the material or
     component, its bulk, quantity, weight or value, or by the
     role of a constituent material in relation to the use of the
     goods.






                               -3-

     In the instant case, the golf spike is a composite good.
Therefore, its essential character must be determined.  In your
papers, you argue that the spike has two essential components: a
metal component and a plastic component.  You argue that the
"essential character" of the golf shoe spike is attributable to
the plastic component of the spike.  You base your argument on
four reasons:  the plastic in the spike prevents corrosion, the
plastic flange evenly distributes forces placed on the spikes,
the plastic component makes the spike a more comfortable product
to use, and, finally, the plastic predominates over the metal in
terms of weight, volume and value.

     As you have stated in your papers, the instant spike does
have two components.  While the presence of the plastic in the
instant spike may enhance the spike's performance and its
lasting value, we cannot completely discount the importance of
the metal pin in determining the essential character of the
spike.  It is our belief that it is the metal spike that forms
the essential character of this product.

     In determining essential character, in addition to
considering the bulk, weight and value of the article, we take
into account the constituent material in relation to the use of
the goods.  In the instant case, the primary function of the
spike is to hold golfers' feet in place while they swing a golf
club.  It is the metal spike which provides the golfer with the
ability for ground penetration and, therefore, holds the golfer's
feet in place.

     Even assuming, arguendo, that neither the metal component
nor the plastic component provides the essential character by
itself, classification is ascertained by utilizing GRI 3(c).  GRI
3(c) states that:

     [w]hen goods cannot be classified with reference to 3(a) or
     3(b), they shall be classified under the heading which
     occurs last in numerical order among those which equally
     merit consideration.

     The subheadings that equally merit consideration are
6406.99.30 and 6406.99.90.  Therefore, pursuant to GRI 3(c),
classification of the golf shoe spikes is in subheading
6406.99.90, HTSUSA.







                               -4-

     In addition, we affirm HRL 081766 as to the classification
of the replacement spikes and wrench as a set.  The essential
character of the set is imparted by the metal/plastic spikes.
Since we have determined that the metal pin provides the
essential character of the spike, the set is classifiable in
subheading 6406.99.90, HTSUSA.

HOLDING:

     The golf shoe spikes and the set of replacement spikes and
wrench are classifiable in subheading 6406.99.90, HTSUSA, which
provides for parts of footwear, other, of other materials, other.
The rate of duty is 18 percent ad valorem.

     HRL 081766 is affirmed.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division