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HQ 950115


January 17, 1992

CLA-2 CO:R:C:T 950115 CMR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0060

Kenneth Keefe, Esq.
Sandler, Travis & Rosenberg, P.A.
5200 Blue Lagoon Drive
Miami, Florida 33126-2022

RE: Reconsideration of DD 864671 of July 18, 1991; classification of a women's upper body knit cotton garment

Dear Mr. Keefe:

This ruling is in response to your letter of August 6, 1991, on behalf of your client, Gadol Company, requesting reconsideration of DD 864671. That ruling concerned the classification of a women's upper body knit cotton garment. The garment was classified as a tank top in subheading 6109.10.0060, HTSUSA. You seek reconsideration claiming the garment is a crop top properly classifiable in heading 6114, HTSUSA.

FACTS:

The garment at issue, style #25, is a fine knit cotton tank- style garment. It is sleeveless with shoulder straps that are approximately 1-1/2 inches wide at their narrowest point. The garment has a U-shaped neckline and a hemmed bottom. The garment will be imported from Peru.

The National Import Specialist who handles this type of merchandise reported that when placed on a standard size 10 mannequin, both the size small (black) and size medium (white) sample garments extended below the waist of the mannequin. Photographs of the garments on the mannequin were sent to this office.

At this office, a size medium (white) sample garment was placed on a standard size 10 mannequin. The garment clearly reached the waist of the mannequin.

In your letter you indicate that an entry of the subject style (size small) was made in Miami and classified by Customs
under subheading 6114, HTSUSA, although entered under subheading 6109, HTSUSA. Subsequently, DD 864671 was issued by Customs classifying style #25 (size medium) in heading 6109, HTSUSA.

ISSUE

Is style #25 properly classified as a tank top of heading 6109, HTSUSA, or as a crop top of heading 6114, HTSUSA?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]."

A crop top is generally accepted to be a type of upper body garment which does not reach the waist. See, Textile Category Guidelines, CIE 13/88. The garment at issue, style #25, was placed on an appropriate size mannequin. The garment not only reaches the waist, but extends slightly beyond it. Therefore, the garment is not a crop top and was properly classified in DD 864671 as a women's knit cotton tank top.

HOLDING:

The garment at issue, style #25, was properly classified in DD 864671 as a women's cotton tank top in subheading 6109.10.0060, HTSUSA, textile category 339, dutiable at 21 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, the 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 you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service which is updated weekly and is available for inspection at your local Customs office.

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

Sincerely,

John Durant, Director
Commercial Rulings Division

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