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HQ 086142


January 3, 1990

CLA-2 CO:R:C:G 086142 JS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0070

Grunfeld, Desiderio, Lebowitz
& Silverman
12 East 49th Street
New York, NY 10017

RE: Woman's Knit Top - Modification of NYRL 845597

Dear Mr. Cohn:

On October 6, 1989, a classification was issued (NYRL 845597) classifying a woman's knit top in subheading 6110.20.2075, HTSUSA, which provides for women's garments similar to sweaters, pullovers, sweatshirts, and waistcoats (vests), of cotton, knitted or crocheted. Upon further consideration, that classification is determined to be in error.

FACTS:

The sample at issue, style no. 9712, is a woman's garment manufactured from a finely knit fabric composed of 95 percent cotton and 5 percent spandex. The garment, a woman's size medium, is designed to extend from the neckline to the middle of the torso. It features 3/4 length sleeves and criss cross panels at the front.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is to be determined first in accordance with the terms of the headings of the tariff and any relevant section or chapter notes.

Heading 6109 provides for T-shirts, singlets, tank tops and similar knitted garments. The Textile Category Guidelines, which are used as guidance in the classification of imported goods, refer to both "tank tops" and "tops" (similar knitted garments) in section 8. Section 8(e) states:

In women's and girls wear, garments with oversized
or excessively revealing arm or neck openings, which are precluded from wear alone because they do not conform to conventional modesty standards, are excluded from consideration as shirts or blouses and are considered tops.

"Top" refers to those garments which, except for one or two distinctions in construction, would have fit into any one of the above listed breakouts [Section 8(d) refers to tank tops]. For example, those garments which are commonly referred to as midriffs, tube tops, crop tops or halter tops do not reach the waist, and are considered tops.

Accordingly, the sample at issue is considered a top since it has a revealing neck opening and fails to reach the waist. Therefore, it is included under heading 6109 in the provision for tank tops and similar garments.

HOLDING:

For the above stated reasons, and pursuant to 19 CFR 177.9(d), NYRL 845597 is modified to reflect that the subject garment is properly classifiable under subheading 6109.10.0070, HTSUSA, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: women's or girls': other. The textile category is 339 and the applicable rate of duty is 21 percent ad valorem.

Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

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 subject to frequent renegotiations 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 available for inspection at your local Customs Office.

Sincerely,

John Durant, Director
Commercial Rulings Division


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