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