HQ 957766: Application for further review of Protest No. 5501-95-100102 under 19 U.S.C., section 1514(c)(2); tariff classification of a shoe mitt.

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 957766

                           May 11, 1995

CLA-2 R:C:T  957766 ch

CATEGORY:  Classification

TARIFF NO.:  6307.10.1000

District Director
U.S. Customs Service
P.O. Box 619050
1215 Royal Lane
Dallas/Forth Worth, Texas  75261

RE:  Application for further review of Protest No. 5501-95-100102 under 19 U.S.C., section 1514(c)(2); tariff
     classification of a shoe mitt.

Dear Sir:

     This is a decision on application for further review of a
protest timely filed by DJS International Services, Inc. on
behalf of Fresh Appeal Limited.  We have considered the protest
and our decision follows.

FACTS:

     The submitted sample is a woven cotton shoe mitt presumably
used to polish shoes.  It consists of a fabric which has been
folded over and sewn on two sides.  One side is left open for
insertion of the hand.

ISSUE:

     What is the proper tariff classification for the shoe mitt?

LAW AND ANALYSIS:

     In Headquarters Ruling Letter (HRL) 085671, dated January
30, 1990, the merchandise, described as the Selleys Super Cloth,
was a piece of woven viscose rayon fabric that after having been
folded and sewn together measured approximately 10 inches
squared.  In that decision, we observed that:

     Heading 6307, HTSUSA, covers made up articles, including
     dress patterns.  Note 7 to Section XI (Textiles) defines
     "made up" to mean, inter alia, hemmed or with rolled edges. 
     The cloth has been folded and the edges sewn together, or
     hemmed; thus the cloth is made up for the purposes of
     heading 6307.

     Subheading 6307.10, HTSUSA, covers floorcloths, dishcloths,
     dusters and similar cleaning cloths.  The cloth at issue is
     used for a variety of household purposes, e.g., washing
     dishes, cleaning bathrooms and kitchens, and mopping up
     spills.

     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
     have been sewn together on all four sides or from a single
     piece of fabric folded over and sewn closed on three sides. 
     Thus, absent a legal note to the contrary, Customs will
     adhere to the plain language of the subheading.  Since the
     article in question is primarily used as a cleaning cloth,
     it is therefore classifiable under subheading 6307.10, which
     specifically provides for such cloths.

Thus, we have determined that folding a fabric and sewing its
sides together does not remove a made up article from the scope
of subheading 6307.10, HTSUS.

     Alluding to the rationale set forth in HRL 085671, we have
classified shoe mitts and similar polishing mitts as polishing
cloths of subheading 6307.10, HTSUS.  See HRL 953558, dated March
25, 1993, (polishing mitt from fabric folded over and sewn on two
sides); HRL 088281, dated March 21, 1991 (woven cotton shoe mitt
from fabric folded over and sewn together on two sides); HRL
088291, dated March 15, 1991 (woven cotton shoe mitt from fabric
folded over and sewn together on two sides).  The instant shoe
mitt is substantially similar to the merchandise classified as
polishing cloths in the ruling letters set forth above. 
Consequently, the subject merchandise is classifiable in
subheading 6307.10.1000, HTSUS.  

HOLDING:

     Therefore, based on the foregoing discussion, this protest
should be denied in full.  A copy of this decision should be
attached to the CF 19 Notice of Action to satisfy the notice
requirement of section 174.30(a), Customs Regulations.

     In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject:  Revised Protest
Directive, this decision should be mailed by your office to the
protestant no later than 60 days from the date of this letter. 
Any reliquidation of the entry in accordance with the decision
must be accomplished prior to mailing of the decision.  Sixty
days from the date of the decision the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS and the public
via the Diskette Subscription Service, Freedom of Information Act
and other public access channels.

                         Sincerely,



                         John A. Durant, Director
                         Commercial Rulings Division