CLA-2 CO:R:C:T 088291 jlj
Ms. Patty Iacono
Gladish & Associates
215 Long Beach Blvd., # 511
Long Beach, California 90802
RE: Shoe mitt is a polishing cloth for purposes of subheading
6307.10
Dear Ms. Iacono:
You requested a tariff classiication ruling under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) for a shoe mitt to be imported from Taiwan for your
client, Living Things Mfg. Co. You submitted a sample along
with your request.
FACTS:
The sample submitted is a 100 percent cotton woven shoe
mitt. The shoe mitt is made from a piece of fabric which has
been folded over and sewn closed on two sides with one side
left open for insertion of the hand. A hanging loop is sewn
into one seam. The article is used as a shoe polishing cloth
of the type generally furnished in hote1 rooms for guests.
ISSUE:
Are shoe mitts classified under the provision for other
made up articles: dusters and similar cleaning cloths, in
subheading 6307.10. HTSUSA, or under the provision for made
up articles: other, in subheading 6307.90. HTSUSA?
-2-
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI),
taken in order. GRI 1 provides that classification shall
be according to the terms of the headings and any relative
section or chapter notes. Heading 6307 provides for other
made up articles which are not more specifically provided
for elsewhere in the Nomenclature. The shoe mitts in question
are made up articles of textile amd are not more specifically
provided for elsewhere.
GRI 3(a), HTSUSA, states that the heading which provides
the most specific description shall be preferred to headings
providing a more general description. GRI 6, HTSUSA, states
that the classification of goods in the subheadings of a
heading shall be determined according to the terms of those
subheadings and to the previous GRI's.
Applying GRI 3(a) and GRI 6 to the instant subheadings,
it is apparent that subheading 6307.10.10, HTSUSA, which
provides for polishing cloths, is more specific than subheading
6307.90.95, which provides for other unspecified made up
articles. As observed above, the instant shoe mitt is used
for polishing shoes, so subheading 6307.10.1000 is not only
more specific, it is also more appropriate for the instant
merchandise.
HOLDING;
The instant shoe mitts are classified in subheading
6307.10.1000, HTSUSA, dutiable at the rate of 4.7 percent
ad valorem. Textile category 369 applies to this subheading.
Your sample is being returned as you requested.
Due to the changeable nature of the statistical
annotation (the ninth and tenth digits of the classification)
and the restraint (quota/visa) categories applicable to
textile merchandise, you should contact your local Customs
office prior to importation of this merchandise to determine
the current status of any import restraints or requirements.
-3-
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected.
Inasmuch as part categories are the result of international
bilateral agreements which are subject to frequent renegotiations
and changes, to obtain the most current information available,
we suggest that you check, close to the time of shipment, the
Status Report on Current Import Quotas (Restraint Levels), an
internal issuance of the U. S. Customs Service, which is
available for inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc A.D., N.Y. Seaport
2cc CIE
johnson library/peh
088291