CLA-2 RR:TC:TE 960134 jb
Suzanne B. Barnett, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman
245 Park Avenue, 33rd Floor
New York, NY 10167-3397
RE: Classification of women's knitwear; tank top; heading 6109,
HTSUSA
Dear Ms. Barnett:
This is in reply to your letter, dated January 13, 1997, on
behalf of Mast Industries, Inc., regarding the classification
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) of certain women's knitwear.
FACTS:
The merchandise at issue consists of two styles of women's
knitwear separately classified in two rulings. Both garments,
referenced styles AK8737 and 8737, are constructed from 2 by 2
rib knit fabric and feature shoulder straps measuring less than
two inches, front and back square necklines, a straight bottom
and a tank top silhouette (i.e., drop at the neckline, front and
back, and deep armholes to form narrow straps). The only
difference between the two garments is the fiber content; style
AK8737 is constructed of 100 percent cotton knit fabric and style
8737 is constructed of 55 percent ramie and 45 percent cotton
knit fabric.
In Port Decision (PD) A86163, dated September 5, 1996, style
AK8737 was classified as a pullover in heading 6110, HTSUS.
Subsequently, in PD A88767, dated November 13, 1996, the
virtually identical garment, style 8737, was classified as a tank
top in heading 6109, HTSUS. In your submission you request that
this office reconcile these clearly inconsistent rulings.
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, HTSUS, provides for, among other things, tank
tops. As the term "tank top" is neither defined in the Legal
Notes to the HTSUS 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...
Heading 6110, HTSUS, provides for, sweaters, pullovers,
sweatshirts, waistcoats (vests) and similar articles, knitted or
crocheted. As "pullover" is not defined in the Guidelines, we
look to other sources. Those sources define a pullover garment
as:
a sweater with a round, crew, or V-neck, pulled over the
head, as contrasted with a cardigan or coat sweater,
which opens down the front. Also called pull-on or slip-on sweater. Charlotte Mankey Calasibetta, Essential Terms
of Fashion at 211, (1986).
garment that pulls over the head. Usually, a blouse or
sweater. Mary Brooks Picken,
The Fashion Dictionary at 291, (1973).
Before a determination can be made classifying a garment as
a "tank top", certain basic features must be present. 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. In comparing the definitions of "tank top" and "pullover",
it is clear that the physical characteristics of the subject
merchandise are consistent with the above definitions of a tank
top. Furthermore, the garments lack any features which would
preclude a garment from being classified as a tank top.
Accordingly, both garments, referenced styles AK8737 and
8737, are properly classified as tank tops in heading 6109,
HTSUS. PD A86163 is revoked to reflect the proper classification
of this merchandise in heading 6109, HTSUS.
HOLDING:
Style AK8737 is classified in 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': tank tops: women's. The applicable rate of duty is 19.6
percent ad valorem and the quota category is 339.
Style 8737 is classified in subheading 6109.90.8030, HTSUSA,
which provides for , singlets, tank tops and similar garments,
knitted or crocheted: of other textile materials: other: women's
or girls': other. The applicable rate of duty is 16.7 percent ad
valorem and the quota category is 838.
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
Commercial Rulings Division