CLA-2 CO:R:C:T 953558 ch
Rocky Bruni
Bruni International, Inc.
8001 San Gabriel at Mines Road
P.O. Box 2756
Laredo, Texas 78044-2756
RE: Classification of wash and polishing mitts;
floorcloths, dishcloths, dusters and similar cleaning
cloths; polishing cloths.
Dear Mr. Bruni:
This is in response to your letter of January 13, 1993,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) for a wash mitt
and two polishing mitts. Samples were provided to our office for
examination. Please reference your client, Filtros y Mallas
Industrial, S.A. de C.V.
FACTS:
Sample A is a wash mitt measuring approximately 9 inches by
14 inches. The mitt is made from an 85 percent polyester and 15
percent acrylic sliver knit pile fabric. The fabric has been
folded over and sewn on two sides with one side left open. A 50
percent cotton and 50 percent polyester knit wristband has been
sewn to the open end.
Sample B is a polishing mitt measuring approximately 7
inches by 12 inches. The outer surface is composed of a cotton
knit terry. This fabric has been folded over an equal size
polyurethane sponge. The mitt is sewn on two sides with one side
left open. A 50 percent cotton and 50 percent polyester knit
wristband has been sewn to the open end.
Sample C is a polishing mitt measuring approximately 8
inches by 11 inches. The outer surface is composed of a cotton
knit terry. This fabric has been folded over a polyurethane
sponge layer, a plastic sheeting layer and an inner brushed man-
made fiber knit layer. The layers have been sewn in the same
fashion as sample B. A 50 percent polyester, 50 percent cotton,
knit wristband has been sewn to the open end.
The mitts are manufactured in Mexico and will be imported
through the Port of Laredo, Texas.
ISSUE:
What is the proper classification of the wash mitt and the
two polishing mitts under the HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes. Where goods cannot be classified on the basis of GRI 1,
the remaining GRI will be applied in order.
Sample A is comprised of polyester and acrylic fibers.
These fibers are both man-made textiles and are classifiable in
Section XI, HTSUSA, which provides for textile and textile
articles.
Samples B and C feature outer surfaces of cotton knit terry,
a textile fabric. Each mitt possesses inner layer(s) comprised
of plastics. The textile and plastic materials are classified
individually under different sections of the tariff schedule.
GRI 3(b) states that goods consisting of different materials
shall be classified as if they consisted of the material or
component which gives them their essential character. The
Explanatory Notes (EN) to GRI 3(b) provide:
The factor which determines essential character will
vary as between different kinds of goods. It may, for
example, be determined by the nature of the material or
component, its bulk, quantity, weight or value, or by
the role of a constituent material in relation to the
use of the goods.
In this case, samples B and C are polishing mitts. Although the
inner layers of the mitts provide absorbency, it is the outer
layer that will be applied directly to the surface in need of
polishing. Consequently, it is this layer that provides the
shine to the surface of, for example, a pair of leather shoes.
Hence, the outer layer imparts their essential character. As the
outer layer of these mitts are composed of a textile fabric, the
goods as a whole are classifiable in Section XI, HTSUSA.
The General EN to Section XI, at page 714, state that
Chapters 56 to 63 of the tariff schedule include made up textile
articles. Note 7 to Section XI states that:
For the purposes of this section, the expression "made
up" means:
* * *
(e) Assembled by sewing, gumming or otherwise
(other than piece goods consisting of two or
more lengths of identical material joined end
to end and piece goods composed of two or
more textile assembled in layers, whether or
not padded).
Samples A, B and C are assembled by sewing on two sides. In
addition, they feature knit cuffs sewn to an open end.
Accordingly, they are made up textile articles and are classified
between Chapters 56 to 63 of the tariff schedule.
Heading 6116 encompasses gloves, mittens and mitts, knitted
or crocheted, and arguably describes the three articles.
However, we conclude that mitts of this heading protect the hand
in some fashion. The instant wash and polishing mitts do not
serve to protect, but rather are used for cleaning or buffing
purposes. Hence, heading 6116 is inapplicable.
Heading 6307 provides for other made up articles. The EN to
this heading state that it covers "articles of any textile
material which are not included more specifically in other
headings of Section XI or elsewhere in the Nomenclature." As
these items are not elsewhere described within Chapters 56 and
63, they are classifiable under heading 6307.
Subheading 6307.10 provides for floorcloths, dishcloths,
dusters and similar cleaning articles. In Headquarters Ruling
Letter (HRL) 085671, dated January 3, 1990, we found that:
The word "cloth" when used alone and in relation to
material generally refers to material consisting of a
single layer of fabric. Nevertheless, it is the
position of the Customs Service that the definition of
specific purpose "cloths" such as those enumerated in
subheading 6307.10, is not similarly restricted, so
long as the articles are used for cleaning purposes and
reasonably fit the description of floorcloths,
dishcloths, dusters or similar cleaning cloths. The
article in question is used and advertised as a
cleaning cloth and, indeed, is particularly suited to
its task. It is highly absorbent, can withstand harsh
treatment and abrasive cleaners, and is easily cleaned.
A cleaning cloth is therefore not excluded from this
heading merely because it is made from two pieces of
fabric that been sewn together on all four sides or
from a single piece of fabric folded over and sewn
closed on three sides.
In this case, the wash mitt is used for cleaning purposes,
appears to be highly absorbent and is comprised of a soft and
flexible material. As previously noted, the mitt has been
assembled by simple sewing and folding operations. Accordingly,
this item reasonably fits the description of a cleaning cloth and
is classifiable under subheading 6307.10.
Similarly, the polishing mitts are absorbent and feature a
soft and flexible outer material associated with cloth.
Subheading 6307.1010 lists polishing cloths as a type of cleaning
cloth. In HRL 088281, dated March 21, 1991, we classified a
"shoe mitt" used to polish shoes under this subheading.
Therefore, samples B and C are also classifiable under subheading
6307.10 as cleaning cloths.
We note in passing that the instant items are distinguished
from "scrubbers" and "cleaning pads." These articles feature
rigid or hard surfaces, as opposed to the soft and flexible
surfaces associated with cloths. Hence, they do not fit the
description of a cleaning cloth despite the fact that they are
used for cleaning purposes. These articles are classified under
subheading 6307.90. See HRL 952491, dated November 20, 1992.
HOLDING:
The wash mitt is classifiable under subheading 6307.10.2030,
HTSUSA, which provides for other made up articles, including
dress patterns: floorcloths, dishcloths, dusters and similar
cleaning cloths: other, other. The applicable rate of duty is
10.5 percent ad valorem.
The two polishing mitts are classifiable under subheading
6307.10.1000, HTSUSA, which provides for other made up articles,
including dress patterns: floorcloths, dishcloths, dusters and
similar cleaning cloths: dustcloths, mop cloths and polishing
cloths, of cotton. The applicable rate of duty is 4.7 percent ad
valorem. The textile quota category is 369.
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. Since
part categories are the result of international bilateral
agreements which are the subject of frequent negotiations 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 issuance
of the U.S. Customs Service, which is updated weekly and is
available at the local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact the local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.
Sincerely,
John Durant, Director