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HQ 966052





February 12, 2003

CLA-2: RR:CR:TE 966052 JFS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.20.0010

Ms. Joanna Cheung
Hong Kong Economic & Trade Office
1520 18th Street, N.W.
Washington, D.C. 20036-1306

RE: Other Top of Heading 6114, HTSUSA; Not Blouse of Heading 6106; Los Angeles Seaport; Rejection of Entry, Case No. V48/02R.

Dear Ms. Cheung:

This is in response to your letter, dated November 14, 2002, requesting classification of a knit top imported into the United States by Ellen Tracy, Inc. from Hong Kong. A shipment was rejected entry at JFK International Airport, New York, for want of a correct visa. Pursuant to your request, the sample submitted will be returned to you.

FACTS:

Customs classified the top in subheading 6114.20.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for: “Other garments, knitted or crocheted: Of cotton, Tops: Women’s or girls’.” The quota/visa category for this subheading is 339. The entry was rejected for failure to produce a category 339-1 visa.

The garment under consideration, style 89700602, is a woman’s knit sleeveless pullover with a scoop neck and a hemmed bottom. The fabric is composed of 95 percent cotton and 5 percent spandex. The shoulder straps are 2 1/8 inches wide. When placed on a mannequin of corresponding size, the garment did not reach the waist.

ISSUE:

Whether the top is classified as a blouse, tank-top, or “other” top? LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI’s). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN’s) represent the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI. The EN’s, although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUSA, and are generally indicative of the proper interpretation of these headings.

You argue that the shoulder straps, being over two inches wide, are too wide for the top to be considered a tank top. You argue that the top is properly classified as a blouse. However, you do not suggest the proper classification for the top. Following GRI 1, three headings present themselves for initial consideration: heading 6106, HTSUSA, which provides for, inter alia, women’s knitted blouses; heading 6109, HTSUSA, which provides for, inter alia, knitted T-shirts, singlets, tank tops and similar garments; and heading 6114, HTSUSA, which provides for, inter alia, other women’s knitted garments.

Heading 6106, HTSUSA, covers “[w]omen’s or girls’ blouses and shirts, knitted or crocheted.” The EN for Chapter 61 state that “[s]hirts and shirt-blouses are garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline. . . .” The instant garment, having a scoop neckline, does not have the requisite full or partial opening starting at the neckline.

In a recent informed compliance publication, Customs provided basic definitions of apparel terms that are commonly utilized in the HTSUSA and by the trade community. These definitions are not intended to be definitive but rather to provide a basic guideline for classification purposes. The informed compliance publication describes knit blouses as:
garments designed to cover the upper part of the body and extend from the neck area to or below the waist. The amount of coverage afforded the wearer includes shoulder, armhole and neckline. These garments may have sleeves of any length or no sleeves. They may have a collar treatment of any type, including a hood, or no collar. Garments of this heading must have a full or partial opening, starting at the neckline.

See U.S. Customs Service, What Every Member of the Trade Community Should Know About: Apparel Terminology Under the HTSUS, 34 Cust. B. & Dec. 52, 153 (Dec. 27, 2000).

Reference to The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE 13/88 (Guidelines) is appropriate in this case. 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 provide a description of women’s knit blouses similar to the one set forth in the apparel terminology informed compliance publication. Notably, the description provides that women’s knit blouses reach from the neck area to the vicinity of the waist.

It is evident from the above descriptions that garments of heading 6106, HTSUSA, are generally designed to cover the upper body from the neck area to the waist or below. The instant garment does not reach the waist and does not cover enough of the upper body to be considered a blouse of heading 6106, HTSUSA. See HQ 088552, dated May 10, 1991, (ruling that a sleeveless pullover was not a classified in heading 6106, HTSUSA, because it lacked full coverage to the waist); HQ 954560, dated October 12, 1993 (knit pullovers are not classified in heading 6106, HTSUSA, because they do not reach the waist and lack an opening at the neckline); and HQ 965231, dated November 19, 2001.

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 the knit top meets the definition of a tank top. 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 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).

The Informed Compliance Publication, Apparel Terminology Under the HTSUS, similarly describes tank tops, requiring that the “body [be] supported by straps not over two inches in width reaching over the shoulder.” Because the instant garment has straps that are over two inches in width it is not considered a tank top of heading 6109, HTSUSA. Moreover, because the garment does not reach the waist, Customs considers the top to be a crop top. Crop tops are not considered by Customs to be a garment similar to tank tops classified in heading 6109, HTSUSA.

Subheading 6114.20.0010, HTSUSA, provides for "Other garments, knitted or crocheted: Of cotton, Tops: Women’s or girls’. As the subject garment is made of 95 percent cotton and is intended for wear by women, the remaining inquiry is whether the subject garment satisfies the definition of a "top."

The Informed Compliance Publication, Apparel Terminology Under the HTSUS, describes "tops" as:

Upper body garments that are not included more specifically in headings 6101-6113. Tops generally have limited coverage of the neck and shoulder area, and/or do not reach the waist. Garments lacking coverage of the neck and shoulder area may have shoulder straps, a halter neckline, or no straps. The front and/or back of the garment may be cut straight across from side seam to side seam. Terms sometimes used to describe these garments are halter-tops, tube tops or camisoles. All of these garments are classified in the specific subheading for tops in 6114.

The Guidelines provide a similar description of "tops." Notably, the Guidelines specify that tops includes garments “which cover the chest area only, but reach neither to the shoulders nor to the waist area[.]”

In this case the instant garment, with its lack of coverage to the waist, meets the definition of a “top” as provided for in the Informed Compliance Publication, Apparel Terminology Under the HTSUS and the Guidelines. The top is properly classified under subheading 6114.20.0010, HTSUSA, which provides for "Other garments, knitted or crocheted: Of cotton, Tops: Women's or girls'." See HQ 954560, dated October 12, 1993 (classifying knit short sleeve tops that do not reach the waist in subheading 6114.20.0010, HTSUSA).

HOLDING:

The top is classified in subheading 6114.20.0010, HTSUSA, which provides for: "Other garments, knitted or crocheted: Of cotton, Tops: Women's or girls'.” The general column one rate of duty is 10.9 percent ad valorem and the textile quota category is 339.

The designated textile and apparel category may be subdivided into parts. If subdivided, any quota and visa requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent negotiations and changes, to obtain the most current information available, we suggest the importer 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 Service office. The Status Report On Current Import Quotas (Restraint Levels) is also available on the Customs Electronic Bulletin Board (CEBB) which can be found on the U.S. Customs Web site at www.customs.gov.

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

Sincerely,

Myles B. Harmon, Director
Commercial Rulings Division

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