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HQ 953419

March 25, 1993

CLA-2 CO:R:C:T 953419 ch


TARIFF NO.: 6307.10.2030

William J. LeClair
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, New York 12919

RE: Classification of a wash mitt; floorcloths, dishcloths, dusters and similar cleaning cloths.

Dear Mr. LeClair:

This is in response to your letter of January 15, 1993, requesting tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for a wash mitt. A sample was provided to our office for examination and will be returned under separate cover.


The submitted sample is a wash mitt designed to wash vehicles. The mitt measures approximately 10 inches by 16 inches, and is made from a man-made fiber sliver knit pile fabric. The fabric has been folded over and sewn on two sides, with one side left open. A cotton knit cuff has been sewn to the open end. A hanging loop is sewn into the cuff seam.

The wash mitt is manufactured in Canada and will be imported through the Port of Champlain, New York.


What is the proper classification of the wash mitt under the HTSUSA?


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.

The wash mitt is composed of textile materials. Therefore, it is classifiable in Section XI, HTSUSA, which provides for textile and textile articles.

The General Explanatory Notes (EN) to Section XI, HTSUSA, 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).

The completed wash mitt is assembled by folding a knit pile fabric over and sewing it on two sides. In addition, a knit cuff is sewn to an open end. Accordingly, it is a made up textile article and is classified between Chapters 56 to 63 of the tariff schedule.

Heading 6116 encompasses gloves, mittens and mitts, knitted or crocheted, and arguably describes the subject article. However, we conclude that mitts of this heading protect the hand in some fashion. The instant wash mitt does not serve to protect, but rather is used for cleaning 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 the wash mitt is not elsewhere described within Chapters 56 and 63, it is 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 material associated with cloth. 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.

We note in passing that the instant article is distinguished from "scrubbers" and "cleaning pads." These items 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.


The subject merchandise 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.


John Durant, Director

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