28 SPORTING GOODS, NAMELY, GOLF BALLS, GOLF BAGS, NON-MOTORIZED GOLF BAG CARTS, GOLF TEES, GOLF GLOVES, GOLF CLUBS, GOLF CLUB COVERS, GOLF BALL MARKERS, GOLF DIVOT FIXERS, BASEBALLS, BASEBALL GLOVES, BASEBALL BATS, HOCKEY PUCKS, HOCKEY STICKS, BASKETBALLS, FOOTBALLS, TENNIS BALLS, TENNIS RACKETS, SOCCER BALLS, VOLLEYBALLS, FLYING DISKS, AND BEACH BALLS