Tariff classification of shoe shampoo turned on its essential cleaning function, not footwear use, under the specific cleaning heading.

Shoe shampoo was classified by reference to its essential function of cleaning shoes and removing dirt, placing it within washing and cleaning preparations under Heading 34.02. The footwear polish entry in Sub-heading 3405.10 did not apply because the word "similar" does not extend to a product that is not comparable to polish or cream in character or use merely because it is used on footwear. It also did not fall under Sub-heading 3405.40, as no material showed it to be a scouring preparation within the meaning of the HSN notes. The presence of a specific cleaning heading excluded recourse to the footwear polish heading.

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Issues: Whether shoe shampoo is classifiable under Sub-heading 3405.10 as polishes, creams and similar preparations for footwear, or under Sub-heading 3402.90 as a cleaning preparation, and whether it could alternatively fall under Sub-heading 3405.40 as a scouring preparation.

Analysis: The product was found to perform the function of cleaning shoes and removing dirt, which brought it within the scope of washing and cleaning preparations under Heading 34.02. The expression "similar" in Sub-heading 3405.10 was held not to extend to a product that is neither corresponding to nor resembling polish or cream in character or use merely because it is used for footwear. The product was also held not to be a scouring preparation, as no material showed it to be of the nature described in the HSN notes for scouring pastes or powders. The existence of a specific heading for cleaning preparations excluded recourse to the footwear polish heading.

Conclusion: The goods were correctly classified under Sub-heading 3402.90 and not under Sub-headings 3405.10 or 3405.40.

Ratio Decidendi: For tariff classification, a product must be placed in the heading that specifically answers its essential function and character; a preparation used on footwear is not a "similar preparation" for polish or cream unless it resembles such preparations in character or use.

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