HQ 085070: Classification of shoe-shine mitts

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                         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