HQ 957971: Classification of ladies' 95% cotton and 5% spandex knitted tank tops; 6109.10.0060,HTSUSA.

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 957971
                         August 17, 1995
CLA-2 CO:R:C:T 957971 SK

CATEGORY: Classification

TARIFF NO.: 6109.10.0060 

B.S. Yeung 
Second Secretary 
Hong Kong Economic and Trade Office 
1150 18th Street, N.W., ste. 475 
Washington, D.C. 20036 
 
RE: Classification of ladies' 95% cotton and 5% spandex knitted tank tops; 6109.10.0060,
HTSUSA.

Dear Mr. Yeung:

     This is in response to your letter of May 17, 1995, in which you request a binding
classification ruling for two styles of women's knitted upper body garments.  Samples of each
style were submitted to this office for examination and will be returned to you under separate
cover.

FACTS:

     The two garments at issue are referenced style numbers P94020 and P94021.   The
garments were imported by One Step Up.  Both garments are made from 95 percent cotton and 5
percent spandex knitted fabric.  The garments are sleeveless with a body length of 24-1/2  inches
and shoulder straps measuring 1-3/4 inches.  Style P94021 features a U-shaped back neckline and
a V-shaped front with a mock full frontal opening secured by eight plastic buttons.   Style P94020
features a U-shaped back neckline and front without any frontal opening.  The bottoms of both
styles are hemmed and the back of both garments' necklines reach below the wearers' nape.


ISSUE:

     What is the proper classification for styles P94020 and P94021?

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 the subject
upper body garments are classifiable as  tank tops.    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 styles P94020 and P94021 meet the definition of tank
tops set forth supra and both garments are suitable for use as outerwear in terms of the amount of
body coverage they provide.   Accordingly, classification is proper under subheading
6109.10.0060, HTSUSA.

HOLDING:

     Styles P94020 and P94021 are 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.                                                                   


     The designated textile and apparel categories 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 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
for inspection at a local Customs office.

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

                         
                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division