U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of golf shoe spikes from England.
NY A88216 October 18,1996 CLA-2-64:RR:NC:3:346 A88216 CATEGORY: Classification TARIFF NO.: 6406.99.3060 ; 6406.99.9000 Ms.Gina Iannelly Fritz Companies, Inc. Logan Office Center, Harborside Dr. Logan International Airport East Boston, MA 02128 RE: The tariff classification of golf shoe spikes from England. Dear Ms. Iannelly: In your letter dated October 27,1996, on behalf of Acushnet Co., Inc., you requested a tariff classification ruling. The submitted samples identified as the "Turf Mate Spike" and the "Turf Mate Plus Spike", are described to be replacement spikes for golf shoes. The "Turf Mate Spike" is a one piece molded, rubber/plastic, 3/4 inch diameter screw-on disk, with eight 1/8 inch high raised "teeth" arrayed like spokes of a wheel on its outer face. We presume that this "spike" is finished as is and that it will not undergo some additional modification prior to use, in which case this classification determination may have to be modified. The "Turf Mate Plus Spike" differs from the "Turf Mate Spike" only in that it also incorporates the addition of a central pointed metal "spike" which protrudes just slightly above the rest of the rubber/plastic arrayed outer facings. In the construction of this screw-in golf spike sample, it is our conclusion that the presence of the central metal spike provides the main source of traction for the shoe and therefore the metal part of the "spike" imparts this items "essential character". The applicable subheading for the "Turf Mate Spike" will be 6406.99.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear which are spikes for "sports footwear" and which are essentially of rubber and/or plastics. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the "Turf Mate Plus Spike" will be 6406.99.9000, HTS, which provides for parts of footwear which are spikes for "sports footwear" and in which the essential character is not given by either wood, rubber and/or plastics, textile materials, or leather. The rate of duty will be 10.8 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Sheridan at 212-466-5889. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
Other CBP classification decisions referencing the same tariff code.