Classification of shoe-shine mitts

HQ 085070 August 23, 1989 CLA-2 CO:R:C:G 085070 SLR CATEGORY: Classification TARIFF NO.: 6307.90.9050 Richard G. Seley Rudolph Miles & Sons, Inc. P.O. Box 144 El Paso, TX 79942 RE: Classification of shoe-shine mitts Dear Mr. Seley: This ruling is in response to your letter of May 12, 1989, on behalf of your client, MFI International, requesting the classification of shoe-shine mitts under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The shoe mitts in question are made of 100 percent cotton or poly-cotton blend fabric. Panels are folded over and sewn on two sides. The remaining side is left open to permit the insertion of a hand. A hanging loop is attached to a corner seam. After production, the mitts are sold to hotels for use by their guests. ISSUE: What is the proper classification of shoe-shine mitts under the HTSUSA? 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 is determined according to the terms of the headings and any relevant section or chapter notes. Heading 6307, HTSUSA, provides for other made up articles. Explanatory Note 63.07 states that this heading includes shoe-polishing pads. By virtue of their functional similarity, -2- it is the opinion of this office that shoe-shine mitts are classifiable under this heading as well. HOLDING: The merchandise in issue is classifiable in subheading 6307.90.9050, HTSUSA, which provides for other made up articles, including dress patterns, other, other. The applicable rate of duty is 7 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division