HQ 957976: Modification of DD 802308 (10/18/94); style number 1271; classification of a ladies' tanktop; 6109.10.0060, HTSUSA; The Guidelines for the Reporting of Imported Products in VariousTextile and Apparel Categories, CIE 13/88.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            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