28 GOLF EQUIPMENT AND MERCHANDISE, NAMELY, GOLF CLUBS, GOLF BALLS, COVERS FOR GOLF CLUBS, DIVOT REPAIR TOOLS, GOLF ACCESSORY POUCHES, GOLF BAG COVETS, GOLF BAIL MARKERS, GOLF BAIL RETRIEVERS, GOLF BALL SLEEVES, GOLF CLUB COVERS, GOLF CLUB GRIPS, GOLF CLUB HEADS, GOLF CLUB SHAFTS, GOLF GLOVES, IRONS, PUTTERS, PUTTER COVERS, TEE MARKERS, TEES, HAND GRIPS, HEAD COVERS, AND GOLF TOWEL CLIPS