Shoe mitt is a polishing cloth for purposes of subheading 6307.10

HQ 088291 March 15, 1991 CLA-2 CO:R:C:T 088291 jlj CATEGORY: Classification TARIFF NO.: 6307.10.1000 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