HQ 081766: Tariff classification of golf shoe spikes and a kit of replacement spikes with a plastic wrench manufactured in England

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 081766

                                  September 26, 1988





            CLA-2 CO:R:C:G  081766 c

            CATEGORY:  Classification

            TARIFF NO.:  9406.99.9000

            Jayne A. Czik, Esq.
            Grunfeld, Desiderio, Lebowitz
              & Silverman
            Counselors at Law
            12 East 49th Street
            New York, New York 10017

            RE:  Tariff classification of golf shoe spikes and a kit
                 of replacement spikes with a plastic wrench manufactured
                 in England

            Dear Ms. Czik:

                 Your letter dated December 28, 1987, addressed to our New
            York office concerning the tariff classification of golf shoe
            spikes and a kit of replacement spikes with a plastic wrench,
            under the Harmonized Tariff Schedule of the United States
            Annotated (HTSUSA), has been referred to this office for a
            direct reply to you.  Samples have been submitted for
            examination.

            FACTS:

                 The sample designated as item No. 3 is golf shoes spikes
            consisting of steel tipped spikes solidly encased in a plastic
            mount that has been threaded to fit into holes on a plastic
            sole and heel plate.  You state that these spikes are 75
            percent plastic and 25 percent steel by weight and are in
            chief value of plastic.

                 The sample designated as item No. 4 is a set of
            replacement spikes which are slightly larger than those
            described above together with a specially designed plastic
            wrench that is used to screw the spikes into place.  The
            wrench and spikes are packaged and sold to the consumer
            together as a unit.














                                         - 2 -

            ISSUE:

                 What material gives the golf shoe spikes their essential
            character?

                 Are the replacement spikes packaged with the plastic
            wrench considered a set for tariff purposes?

            LAW AND ANALYSIS:

                 The competing provisions involved are subheading
            6406.99.3060, HTSUSA, as parts of footwear, of rubber or
            plastics, other and subheading 6406.99.9000, HTSUSA, as parts
            of footwear, other, other.

                 General Rule of Interpretation (GRI) 2(b), HTSUSA,
            provides in part that "[t]he classification of goods
            consisting of more than one material or substance shall be
            according to the principle of Rule 3."

                 GRI 3, HTSUSA, provides as follows:

                       3. When, by application of Rule 2(b)
                          or for any other reason, goods
                          are Prima facie, classified under
                          two or more headings, classifica-
                          tion shall be effected as follows:

                          (a) The heading which provides
                              the most specific description
                              shall be preferred to headings
                              providing a more general descrip-
                              tion.  However, when two or more
                              headings each refer to part only
                              of the materials or substances
                              contained in mixed or composite
                              goods or to part only of the
                              items in a set put up for
                              retail sale, those headings
                              are to be regarded as equally
                              specific in relation to those
                              goods, even if one of them
                              gives a more complete or pre-
                              cise description of the goods.

                          (b) Mixtures, composite goods con-
                              sisting of different materials
                              or made up of different compo-
                              nents, and goods put up in sets













                                         - 3 -

                              for retail sale, which cannot
                              be classified by reference to
                              3(a), shall be classified as if
                              they consisted of the material
                              or component which gives them
                              their essential character, inso-
                              far as to this criterion is
                              applicable.

                 The golf shoe spikes identified as item No. 3 are
            essentially metal spikes enclosed in plastic.  They are used
            on golf shoes primarily as replaceable metal spikes and their
            durability and ground penetration are directly attributable to
            the metal component.  For these reasons it is our opinion
            that metal constitutes the essential character of the golf
            shoe spikes

                 In view of the foregoing, it is our position that the
            golf shoe spikes are classifiable under the provision for
            parts of footwear, other, other in subheading 6406.99.9000,
            HTSUSA, and dutiable at the rate of 18 percent ad valorem.

                 The Explanatory Notes for GRI 3 state that the term
            "goods put up in sets for retail sale" means goods that:

                       (a) consist of at least two different
                           articles prima facie classifiable
                           in different headings (or, by GRI 6,
                           subheadings).

                       (b) consist of products or articles
                           put 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 with-
                           out repacking.

                 The replacement spikes and wrench designated as item No.
            4 constitute a set in that they meet all the requirements
            listed in the Explanatory Notes for GRI 3.  Specifically, the
            spikes and wrench are prima facie classifiable in different
            headings.  They are put up together to meet a particular need.
            In this instance the need is a mode for attaching new spikes
            to the golf shoes and removing worn or broken spikes.
            Clearly, the essential character of the kit is imparted by the
            plastic/metal spikes.














                                         - 4 -

                 In this instance a second determination must be made
            concerning the material which gives the kit its essential
            character since it consists of both metal and plastic parts.
            When considering the plastic/metal golf spikes by themselves,
            we concluded that metal gave the spikes their essential
            character.  If we consider the combination article with the
            large mass of the plastic wrench included, it appears that the
            presence of a much greater volume of plastic should dictate
            the essential character of the whole as plastic.  However, it
            is our opinion that the metal which imparts the essential
            character to the spikes also gives the kit its essential
            character.  Consequently, the kit consisting of the spikes and
            wrench is classifiable in the same manner as the spikes.

            HOLDING:

                 The golf shoe spikes and the kit of replacement spikes
            are classifiable under subheading 6406.99.9000, HTSUSA, as
            parts of footwear, other, other, with duty at the rate of 18
            percent ad valorem.

                 This classification represents the current position of
            the Customs Service regarding the dutiable status of the
            merchandise under the proposed HTSUSA.  If there are any
            changes before enactment this advice may not continue to be
            applicable.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division




























            6cc:  A.D., NY Seaport
            1cc:  John Durant
            1cc:  James Sheridan, NY Seaport
            CO:R:C:G:DCAHILL:lw:typed:8/5/88:final:8/24/88:retyped:8/31/88
                                retyped:9/14/88