HQ 087673: Reconsideration of DD 853631 of July 2, 1990; classification of two women's garments; pullovers vs. tank tops

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 087673

                        December 10, 1990


CLA-2 CO:R:C:G  087673  CMR

CATEGORY: Classification

TARIFF NO.: 6109.90.1065, 6109.10.0060

Mr. Steven Kott
K-Mart Apparel Corporation
7373 West Side Avenue
North Bergen, New Jersey  07047

RE: Reconsideration of DD 853631 of July 2, 1990; classification
    of two women's garments; pullovers vs. tank tops

Dear Mr. Kott:

     This ruling is in response to your submission of August 3,
1990, requesting reconsideration of DD 853531 of July 2, 1990.
That ruling involved the classification of two women's knit
pullover garments.  In DD 853531, the garments were classified in
subheading 6110.30.3055, HTSUSA, as women's pullovers of man-made
fibers, other.

FACTS:

     The two garments at issue, styles 342 and 301, are women's
fine knit pullover garments.  The sample garments are made of 65
percent polyester/35 percent cotton fabric.  However, your letter
of August 3, 1990, indicates the garments will be made of chief
weight cotton fabric.

     Both styles are sleeveless and feature two-inch shoulder
straps, large armholes, a round neckline, a single left breast
pocket, hemmed bottom.  Style 324 has a fully elasticized waist
and style 301 has a drawstring waist.

ISSUE:

     Are the subject garments classifiable as tank tops in
heading 6109, HTSUSA, or as pullovers in 6110, HTSUSA?

                               -2-


LAW AND ANALYSIS:

     Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs).  GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, provided such
headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."

     The Harmonized System offers little help in determining if
these garments are classifiable as tank tops or pullovers.
Therefore, we turn to the Textile Category Guidelines, C.I.E.
13/88, for guidance.  In describing tank tops, the Guidelines
state, in pertinent part:

     tank tops are 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).

     The garments before us appear to fit the above description.
The issue becomes one of whether the drawstring, in the case and
style 301, and the elastic, in the case of style 324, should be
considered belt treatments and the garments excluded on that
basis from classification as tank tops.

     While styles 301 and 324 differ from the typical tank top,
after examining the garments, we have difficulty regarding the
drawstring or elastic in the subject garments as belt
treatments.  We believe that the overall impression and styling
of the garments prompts recognition of them as tank tops.
Therefore, we find no basis for not classifying the garments as
tank tops.


                               -3-


HOLDING:

     The garments at issue, styles 301 and 324, are classifiable
as tank tops in subheading 6109.90.1065, HTSUSA, textile category
639, dutiable at 34 percent ad valorem.  If made of fabric in
chief weight of cotton, the garments would be classified in
subheading 6109.10.0060, HTSUSA, textile category 339, dutiable
at 21 percent ad valorem.

     DD 853631 of July 2, 1990 is hereby modified to concur with
the above classification in accordance with 19 CFR 177.9(d).
This modification is not to be applied retroactively to DD
853631 and will not, therefore, affect the transaction for the
importation of your merchandise under that ruling.  However, for
the purposes of future transactions in merchandise of this type,
DD 853631 will not be valid precedent.  We recognize that pending
transactions may be adversely affected by this modification.  If
such a situation arises, you may, at your discretion, notify this
office and apply for relief from the binding effects of this new
ruling as may be dictated by the circumstances.

     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 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 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 importation of this merchandise to determine the
current status of any import restraints or requirements.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division