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HQ 957976



October 30, 1995
CLA-2 CO:R:C:T 957976 SK

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0060

Judy A. Meszaros
Pre-Classification Section Leader
Kmart Corporation
International Headquarters
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: Modification of DD 802308 (10/18/94); style number 1271; classification of a ladies' tank top; 6109.10.0060, HTSUSA; The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE 13/88.

Dear Ms. Meszaros:

This is in response to your letter of January 30, 1995, in which you request a modification of District Ruling 802308, issued to you on October 18, 1994, in which the Customs port at Chicago classified a women's upper body garment under subheading 6109.10.0070, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). You submit that the garment classified in DD 802308, referenced style 1271, was properly classifiable as a women's tank top under subheading 6109.10.0060, HTSUSA. Upon your request we have reviewed DD 802308 and our analysis follows.

FACTS:

Style 1271 is a women's upper body garment made from finely knit 100 percent cotton jersey. The garment is sleeveless and has shoulder straps measuring two inches in diameter. The garment features a scoop neckline, a decorative/non-functional two-button front placket and a hemmed bottom.

ISSUE:

What is the proper classification for style 1271?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's.

Heading 6109, HTSUSA, provides for, "[T]-shirts, singlets, tank tops and similar garments, knitted or crocheted." The determinative issue in the instant case is whether style 1271 meets the definition of a tank top. Reference to The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE 13/88, (Guidelines) is helpful in this instance. The Guidelines were developed and revised in accordance with the HTSUSA to ensure uniformity, to facilitate statistical classification, and to assist in the determination of the appropriate textile categories established for the administration of the Arrangement Regarding International Trade in Textiles.

The Guidelines, at page 13, offer the following with regard to the classification of tank tops:

"... sleeveless [garments] with oversized armholes, with or without a significant drop below the arm. The front and back may have a round, V, U, scoop, boat, square or other shaped neck which must be below the nape of the neck. The body of the garment is supported by straps not over two inches in width reaching over the shoulder. The straps must be attached to the garment and not be easily detachable. Bottom hems may be straight or curved, side-vented, or of any other type normally found on a blouse or shirt, including blouson or draw-string waists or an elastic bottom. The following features would preclude a garment from consideration as a tank top:

1) pockets, real or simulated, other than breast pockets;

2) any belt treatment including simple loops;

3) any type of front or back neck opening (zipper, button, or otherwise).

This office is of the opinion that style 1271 meets all of the tank top criteria noted in the Guidelines: the garment is sleeveless, possesses a scoop neck which falls below the nape, two-inch wide shoulder straps, a hemmed bottom and does not possess a functional front opening. Style 1271 is also suitable for use as outerwear in terms of the amount of body coverage it provides. Accordingly, classification is proper under subheading 6109.10.0060, HTSUSA.

HOLDING:

DD 802308 is modified.

Style 1271 is classifiable under subheading 6109.10.0060, HTSUSA, which provides for "[T]-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: women's or girls': other: tank tops: women's ...," dutiable at a rate of 20.6 percent ad valorem. The applicable textile quota category is 339.

Sincerely,

John Durant, Director
Commercial Rulings Division

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