HQ 953002: Classification of a women's tank top style garment; outerwear v. underwear; small differences are significant; subheading 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 953002
                        February 3, 1993

CLA-2  CO:R:C:T  953002  jb

CATEGORY:  Classification

TARIFF NO.:  6109.10.0060

Ms. Lorraine M. Dugan
Associated Merchandising Corporation
1440 Broadway
New York, NY 10018

RE:  Classification of a women's tank top style garment;
     outerwear v. underwear; small differences are significant;
     subheading 6109.10.0060, HTSUSA

Dear Ms. Dugan:

     This is in reply to your letter dated October 13, 1992,
concerning the classification of a women's style tank top. 
Samples were submitted to this office for examination and will be
returned under separate cover.

FACTS:

     Two samples were submitted.  The first, a pink garment,
referred to as Style number 7104, you claim, is identical to the
garment ruled to be an underwear garment in Customs Ruling HQ
950688, dated March 18, 1992.  Based on our examination of Style
number 7104, the measurements are as follows:

     1. the front panel measured from side seam to side seam on a
        garment labeled size Medium, is approximately 37         
        centimeters in width 

     2. the curved armholes measured on the curve from the top of
        the shoulder strap to the side seam at the bottom of the
        armhole, are approximately 22 centimeters in length

     3. the shoulder straps, measured at their narrowest point,  
        are approximately 3-1/2 centimeters in width

     The second sample, a printed garment, referred to as Style
number 7104P, for which a ruling is requested, and which this
office also examined, has the following measurements:

     1. the front panel, measured from side seam to side seam on
        a garment labeled size Medium, is approximately 40       
        centimeters in width
     2. the curved armholes, measured on the curve from the top  
        of the shoulder strap to the side seam at the bottom of 
        the armhole, are approximately 24 centimeters in length

     3. the shoulder straps, measured at their narrowest point,  
        are approximately 4 centimeters in width

ISSUE:

     Whether the subject merchandise is classifiable as underwear
or outerwear?

LAW AND ANALYSIS:

     Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed
according to the General Rules of Interpretation (GRI).  GRI 1
requires that classification be determined according to the terms
of the headings and any relative section or chapter notes, taken
in order.  Where goods cannot be classified solely on the basis
of GRI 1, the remaining GRI will be applied in the order of their
appearance.
     
     As was determined in HQ 950688, small differences can be
significant in the classification of garments as underwear or
outerwear.  In this instant, the differences between the original
sample, Style number 7104, and the second sample, Style number
7104P, for which a ruling is requested, are as follows:

     1. the body is approximately three centimeters wider        
        measured across the chest on Style number 7104P

     2. the armholes are approximately two centimeters longer on
        Style number 7104P
 
     3. the shoulder straps are approximately one half centimeter
        wider on Style number 7104P

     4. the drop in the back and front of the neckline measures  
        two centimeters less on Style number 7104P

     5. the fabric of Style number 7104P, perhaps due to the     
        printing itself, is stiffer

     Taken collectively, these differences are significant and
give the garment an outerwear, rather than an underwear type
appearance.





HOLDING:

     The submitted sample, Style number 7104P, is classifiable in
subheading 6109.10.0060, HTSUSA, which provides for women's tank
tops, of cotton.  The applicable rate of duty is 21 percent ad
valorem, and the 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 negotiations 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 issuance
of the U.S. Customs Service which is updated weekly and is
available for inspection 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