CLA-2 CO:R:C:T 088281jlj
Mr. Ryden Richardson, Jr.
Carmichael International Service
P. O. Box 54772, Terminal Annex
Los Angeles, California 90054-0772
RE: Shoe mitt classified as a polishing cloth
Dear Mr. Richardson:
This is in reference to your letter of November 27, 1990, on
behalf of your client, Wessco International, in which you
requested a tariff classification ruling under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) for a
shoe mitt to be imported from the Peoples' Republic of China.
You submitted a sample along with your request.
FACTS:
The sample submitted with your request is a 100 percent
cotton woven shoe mitt with a hang tape sewn onto a seam. It is
a rectangular piece of fabric which, after being folded over is
sewn together on two sides, leaving one side open for insertion
of the hand. Lettering and a printed design appear on the
article. The mitt is used for polishing shoes.
ISSUE;
Are shoe mitts of double-layered construction classified
under the provision for other made up articles: dustcloths, mop
cloths and polishing cloths, of cotton, in subheading
6307.10.1000?
LAW AND ANALYSIS:
You contend that previous administrative rulings under the
Tariff Schedules of the United States (TSUS) and a court case
under the TSUS indicate that the instant shoe mitt is not a
polishing cloth because it is more than a cloth; it is an article
which has been folded over and sewn together. You also argue
that the same term, "polishing cloth," appeared under the TSUS
and the HTSUSA, therefore the TSUS rulings and court case should
apply even under the HTSUSA.
The statutory language of the HTSUSA and the TSUS do differ,
however, in that Heading 6307 provides for "made up articles,"
while the TSUS did not. Note 7 of Section 11, HTSUSA, which
covers textiles and textile articles, defines "made up" in
relevant part as follows:
7. For the purposes of this subsection, the
the expression "made up" means:
* * * *
(e) Assembled by sewing....
Inasmuch as the instant shoe mitt has been assembled by sewing
the edges of the fabric together, it is a made up article,
classified as such in Heading 6307 by virtue of Note 7(e) of
Section 11, HTSUSA. Since the TSUS provision had no comparable
language, the two provisions are distinguishable.
In Customs Headquarters Ruling Letter (HRL) 085671 of
January 3, 1990, a similar cloth which was folded and
sewn together was classified in subheading 6307.10, HTSUSA. In
that letter we said that it was Customs' position that "cloths"
such as those enumerated in HRL 085671 were not confined to
material consisting of a single layer of fabric and that a single
piece of fabric folded over and sewn together on three sides was
also a cloth for the purposes of subheading 6307.10, HTSUSA.
This is still Customs' position, and it is on point regarding the
instant merchandise.
HOLDING:
The instant shoe mitt is classified in subheading
6307.10.1000, HTSUSA, dutiable at the rate of 4.7 percent
ad valorem. Textile category 369 applies to this subheading.
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.
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