CLA-2 CO:R:C:G 085682 HP
Ms. Doreen Wai
Second Secretary
Hong Kong Economic & Trade Affairs
Hong Kong Economic and Trade Office
British Embassy
1233 20th Street, N.W., Suite 504
Washington, DC 20036
RE: Crop tops too sheer to be worn in public are underwear.
modesty;marketing
Dear Ms. Wai:
This is in reply to your letter of November 10, 1988,
concerning the tariff classification of ladies' crop top,
produced
in Hong Kong, under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). Please reference your case number
HK122/88, Associated Merchandising Corp.
FACTS:
The merchandise at issue consists of a ladies' crop top,
style
961, composed of sheer 100% knit cotton. It measures 9" from the
neck to waist, and features large scoop neck and armholes, and 1"
hemmed shoulder straps. The garment also features an elasticized
nylon spandex waistband. The garment has a manufacturer's tag
attached, proclaiming the garment to be a "B.G. Street| Intimate.
"
ISSUE:
Whether the garment is considered underwear under the HTSUSA
?
LAW AND ANALYSIS:
Heading 6109, HTSUSA, provides for, inter alia, women's
underwear. The
Textile Guidelines, C.I.E. 11/88, at 25, provide:
Category designation: Underwear
The term "underwear" refers to garments which are ordinarily
worn under other garments and are not exposed to view when the
wearer is conventionally dressed for appearance in public, indoors or
out-of-doors. Whether or not a garment is worn next to the body of
the wearer is not a determinant; * * *
It should be noted that in distinguishing underwear, it is
generally agreed that sleeveless tops with lace inserts or lace edgings
[sic.] are predominately worn as underwear.
* * *
It is our opinion that, due to the sheerness of the garment, modesty
would
prevent its being worn in public. This, in addition to the garment's
marketing as
an intimate, leads us to classify the top in the provision for underwear.
See HRL
084865 of September 22, 1989 (invoking similar analysis).
HOLDING:
As a result of the foregoing, the instant merchandise is classified
under
subheading 6109.10.0037, HTSUSA, textile category 352, as T-shirts,
singlets, tank
tops and similar garments, knitted or crocheted, of cotton, women's or
girls',
underwear. The applicable rate of duty is 21 percent ad valorem.
The designated textile and apparel category may be subdivided into
parts.
If so, 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
issuance of the U.S. Customs Service, which is updated weekly and is
available at
your 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 your local Customs office prior to importing the merchandise
to
determine the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division