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HQ 968177




September 15, 2006

CLA-2 RR:CTF:TCM 968177 tmf

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020

Port Director
Customs and Border Protection
610 S. Canal Street
Room 306
Chicago, IL 60607

RE: Protest and Application for Further Review (AFR) 1303-05-150005

Dear Sir or Madam:

This is in reply to your correspondence forwarding the Application for Further Review of Protest (AFR) 1303-05-150005, which was filed by CSI Industries.

FACTS:

The protest and request for Application for Further Review (hereinafter “AFR”), which was timely filed on November 29, 2005, is against Customs and Border Protection's (CBP) classification and liquidation on September 2, 2005 of certain ladies’ camisoles entered on October 20, 2004. CBP classified the merchandise in subheading 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Women’s or girls’: Tank tops and singlets: women’s.”

The protestant asserts that the merchandise is classified in subheading 6114.30.1020, HTSUSA, which provides for “Other garments, knitted or crocheted: Of man-made fibers: TopsWomen’s or girls’.”

The woman’s top, identified as style number 921-006379, is made from 92 percent polyester and 8 percent spandex knit fabric. This sleeveless top has ¼ inch adjustable shoulder straps, a modified U-shaped neckline in front, and a hemmed bottom. The upper back of the top extends straight across from side seam to side seam, exposing the wearer’s upper back from just below the shoulder blades.

ISSUE:

Whether the subject article is classifiable as a tank top of heading 6109, or an other knit garment of heading 6114, HTSUSA.

LAW AND ANALYSIS:

We have reviewed this protest and determined that AFR is warranted in this instance based on Section 174.24(a) of the Customs and Border Protection (CBP) Regulations which states that AFR is warranted where a Port’s action is alleged to be inconsistent with a ruling of the Commissioner of Customs or his designee, or with a decision made at any port with respect to the same or substantially similar merchandise.

Heading 6109, HTSUSA, provides for, "[T]-shirts, singlets, tank tops and similar garments, knitted or crocheted." The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE 13/88 (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 [emphasis added]. 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 as requiring the “body [be] supported by straps not over two inches in width reaching over the shoulder.”

While the subject garment has a modified U-shaped front neckline, it does not have a shaped neckline in the back. The upper edge of the back extends approximately straight across from side seam to side seam, exposing the upper half of the wearer’s back. Therefore, the garment is not a “tank top” and cannot be classified as such in heading 6109, HTSUSA.

Heading 6114, HTSUSA, provides for: “other garments, knitted or crocheted.” The EN to that heading state that, "this heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this Chapter." In this instance, the subject garment is not included more specifically in the preceding headings of Chapter 61. Accordingly, the subject garment, which because of its distinct styling features previously discussed, is precluded from classification as a “tank top” in heading 6109, HTSUSA, and is properly classified in heading 6114, HTSUSA.

As the subject merchandise is of man-made fabric, it is classified in subheading 6114.30.1020. For other rulings which classify substantially similar garments with an upper back edge which extends straight across from side seam to side seam, thereby exposing the upper half of the wearer’s back, please see New York Rulings (NY) L82439, dated February 18, 2005, NY L82900, dated April 8, 2005, and Headquarters Ruling Letters (HQ) 967024, dated September 28, 2004, and HQ 962123, dated December 29, 1998.

HOLDING:

The Application for Further Review for Protest No. 1303-05-150005 should be ALLOWED.

At the time of entry on October 20, 2004, the subject merchandise, identified as style number 921-006379, was classifiable in subheading 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’.” The general column one duty rate at the time of entry was 28.2 percent ad valorem, with the applicable textile quota category number being 639.

In accordance with the Protest/Petition Processing Handbook (CIS HB, January 2002, pp. 18 and 21), you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will make the decision available to CBP personnel, and to the public on the CBP Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.

Sincerely,

Myles B. Harmon, Director
Commerce and Trade Facilitation Division

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