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HQ 958828




February 7, 1996

CLA-2 RR:TC:TE jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2075

Ba-sang Yeung
Second Secretary
Hong Kong Economic and Trade Office
1150 18th Street, N.W., Suite 475
Washington, D.C. 20036

RE: Classification of women's knitwear; absence of feature of tank top; lack of drop below the back of the neckline; pullover; heading 6110, HTSUSA

Dear Mr. Yeung:

This is in reply to your letter, dated October 2, 1995, on behalf of Mervyn's, regarding the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of certain women's knitwear imported from Hong Kong. Samples were submitted to this office for examination and will be returned under separate cover.

FACTS:

The samples submitted to this office are identical in size and style except for color; no style numbers corresponding to the submitted garments were referenced in the documentation. The samples are women's knit, sleeveless garments that are constructed from finely knit fabric of 100 percent cotton fibers.

The garments feature a V-neckline in the front which extends into a simulated placket opening which is covered by 24 plastic buttons. There is no drop at the back of the neckline. The front neckline and the armhole openings are finished with capping which is covered by decorative yarn. At the bottom the garments are hemmed. The garments cover the wearer's upper body from the shoulders to below the waist. You believe that the subject garments are tank tops and should be classified accordingly.

ISSUE:

Whether the garments are properly classified in heading 6109, HTSUSA, in the provision for tank tops, or in heading 6110, HTSUSA, in the provision for pullovers?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI). 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.

Heading 6109, HTSUSA, provides for, among other things, tank tops. As the term "tank top" is neither defined in the Legal Notes to the HTSUSA nor in the corresponding Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), we look to the Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE 13/88 (1988), (herein Guidelines) for assistance. The term "tank top" as defined in the Guidelines state:

...sleeveless with oversized armholes, with or without a significant drop below the arm. The front and the 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 drawstring 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 definition is consistent with the definition found in Charlotte Mankey Calasibetta's Essential Terms of Fashion (1986) at 221:

Similar to men's undershirt with U-neckline and deep armholes, shaped toward shoulder to form narrow straps; named for tank suit...

Before we can even arrive at the features which would preclude a garment from qualifying as a tank top, a garment must already possess certain basic features. It is clear from these definitions that the fundamental features of a "tank top" require a drop below the neckline front and back, as well as deep armholes in order to form narrow straps. These features are critical in creating the silhouette which is the distinguishing characteristic of the tank top.

The subject garments depart significantly from the above stated definitions. The back of the garments do not feature the requisite drop below the neckline to form one of the shapes (U, V, etc.) discussed in both the Guidelines and the Essential Terms of Fashion. The absence of this feature causes the shoulder coverage on these garments to differ from the required "straps". As the subject samples differ significantly from what is commonly referred to as a tank top, they are also not sufficiently similar to a tank top to qualify for classification in heading 6109, HTSUSA.

Heading 6110, HTSUSA, provides for, sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted. It is the opinion of this office that the subject garments are properly classified within this heading.

HOLDING:

The subject garments are properly classified in subheading 6110.20.2075, HTSUSA, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other; other: other: women's or girls'. The applicable rate of duty is 20.3 percent ad valorem and the quota category is 339.

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 that 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 at the 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 the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Tariff Classification Appeals Division

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