HQ 086142: Woman's Knit Top - Modification of NYRL 845597

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 086142

                     January 3, 1990

CLA-2  CO:R:C:G  086142  JS

CATEGORY:  Classification

TARIFF NO.:  6109.10.0070

Grunfeld, Desiderio, Lebowitz
   & Silverman
12 East 49th Street
New York, NY  10017

RE:  Woman's Knit Top - Modification of NYRL 845597

Dear Mr. Cohn:

     On October 6, 1989, a classification was issued (NYRL
845597) classifying a woman's knit top in subheading
6110.20.2075, HTSUSA, which provides for women's garments similar
to sweaters, pullovers, sweatshirts, and waistcoats (vests), of
cotton, knitted or crocheted.  Upon further consideration, that
classification is determined to be in error.

FACTS:

     The sample at issue, style no. 9712, is a woman's garment
manufactured from a finely knit fabric composed of 95 percent
cotton and 5 percent spandex.  The garment, a woman's size
medium, is designed to extend from the neckline to the middle of
the torso. It features 3/4 length sleeves and criss cross panels
at the front.

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is to be determined first in
accordance with the terms of the headings of the tariff and any
relevant section or chapter notes.

     Heading 6109 provides for T-shirts, singlets, tank tops and
similar knitted garments.  The Textile Category Guidelines, which
are used as guidance in the classification of imported goods,
refer to both "tank tops" and "tops" (similar knitted garments)
in section 8.  Section 8(e) states:

          In women's and girls wear, garments with oversized




          or excessively revealing arm or neck openings,
          which are precluded from wear alone because they
          do not conform to conventional modesty standards,
          are excluded from consideration as shirts or
          blouses and are considered tops.

          "Top" refers to those garments which, except for
          one or two distinctions in construction, would
          have fit into any one of the above listed
          breakouts [Section 8(d) refers to tank tops].
          For example, those garments which are commonly
          referred to as midriffs, tube tops, crop tops or
          halter tops do not reach the waist, and are
          considered tops.

     Accordingly, the sample at issue is considered a top since
it has a revealing neck opening and fails to reach the waist.
Therefore, it is included under heading 6109 in the provision
for tank tops and similar garments.

HOLDING:

     For the above stated reasons, and pursuant to 19 CFR
177.9(d), NYRL 845597 is modified to reflect that the subject
garment is properly classifiable under subheading 6109.10.0070,
HTSUSA, which provides for T-shirts, singlets, tank tops and
similar garments, knitted or crocheted: of cotton: women's or
girls': other.  The textile category is 339 and the applicable
rate of duty is 21 percent ad valorem.

     Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.

     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 available for inspection at
your local Customs Office.

                                   Sincerely,


                                   John Durant, Director
                                   Commercial Rulings Division