Golf shoe spike wrench

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