HQ 956796

November 10, 1994

CLA-2 CO:R:C:T 956796 jb

CATEGORY: Classification

TARIFF NO.: 6109.90.2035

U.S. Customs Service

Area Director, JFK

J.F.K. Airport

Building No.77, Room 228

Jamaica, N.Y. 11430

RE: Request for Internal Advice No. 29/94; women\'s cashmere knit top;
classification in the HTSUSA is based according to the terms of the
headings; garment meets the definition of tank top set forth in the
Textile Guidelines; fabric does not preclude classification of garment
as a \"tank top\"

Dear Mr. Mattina:

This is in response to an Internal Advice, dated March 4, 1994,
submitted by Ross &

Hardies on behalf of their client, Calvin Klein, regarding the
classification under the Harmonized

Tariff Schedule of the United States Annotated (HTSUSA) of a woman\'s
cashmere knit top. A

sample was submitted to this office for examination.

FACTS:

The submitted sample, referenced style number 400, consists of a
woman\'s plain jersey

finely knit top constructed of 100 percent cashmere. Though the body of
the garment is wider at

the bottom than at the top, it does not detract from the \"T\"
silhouette when measured against a

size ten mannequin. The garment is sleeveless and features knit capping
around the armholes and

neckline. The same knit capping extends to form the shoulder straps
which measure three-eights

of an inch in width when measured at the top of the shoulder. The neck
is U-shaped in the front

and back and drops below the back of the neck in back, and the hemline
has a tubular finish.

Ross & Hardies state that Customs claim that the subject garment is
classifiable as a tank

top in heading 6109, HTSUSA, which provides for, inter alia, T-shirts,
singlets, tank tops and

similar articles, is incorrect and that the garment is properly
classifiable as a pullover in heading

6110, HTSUSA, which provides for, inter alia, sweaters, pullovers,
sweatshirts, waistcoats and

similar articles. In support of their claim they set forth the following
reasons:

1\. It is the intent of the tariff to classify all upper body garments
wholly of cashmere under subheading 6110.10.10, HTSUSA. This is
illustrated by a comparison of the statistical suffix descriptions and
corresponding quota categories of

subheading 6110.10.10, HTSUSA, (wholly of cashmere) to subheading

6110.10.20, HTSUSA, (of other wool or fine animal hair). That is, though
both

subheadings contain the article descriptions of \"sweaters, vests and
other\",

garments under subheading 6110.10.10, HTSUSA, all require quota category

445/446. On the other hand, articles under 6110.10.20, HTSUSA, require

categories 445/446, 459 and 438; the latter two quotas being given to
garments which are not classified as sweaters. This difference in quota
treatment is a clear indication that all cashmere garments are intend ed
to be classified in subheading 6110.10.10, HTSUSA;

2\. The subject garment fails to conform to the specifications for a
tank top outlined in the Guidelines for the Reporting of Imported
Products in Various Textile and Apparel Categories (Guidelines), CIE
13/88, dated November 23, 1988;

3\. The garment is precluded from classification as a tank top by virtue
of the fact that it is constructed of cashmere which is not a typical
article of commerce.

ISSUE:

Whether the garment is classifiable as a tank top in subheading
6109.90.2035, HTSUSA,

or as a pullover in subheading 6110.10.1060, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with 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. Where goods
cannot be classified solely

on the basis of GRI 1, the remaining GRI will be applied, in the order
of their appearance.

Heading 6109, HTSUSA, provides for, inter alia, T-shirts, singlets, tank
tops and similar

garments, knitted or crocheted. The subheadings that follow the heading
provide for garments of

cotton and other textile materials including man-made fibers; wool, with
long sleeves and other.

The statistical suffix descriptions for \"other\" include garments
containing 70 percent or more by

weight of silk or silk waste, wool and other fibers. Customs interprets
the term \"wool\" to include

fine animal hair such as cashmere.

Heading 6110, HTSUSA, provides for, inter alia, sweaters, pullovers,
sweatshirts,

waistcoats (vests) and similar articles, knitted or crocheted. The
subheadings that follow the

heading also provide for garments of a variety of fibers, but also
include the specific provision for

\" of wool or fine animal hair: wholly of cashmere\".

In defining \"tank top\", the Guidelines state:

tank tops are sleeveless with oversize d arm holes, 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.

\* \* \*

It sho uld be borne in mind that a distinction must be made between
men\'s tank tops and singlets (athletic-type undershirts). Tank tops are
of a fine knit construction with wider capping on armholes and neckline
than singlets, which are made of fine knit lightweight fabric of ribbed
construction.

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).

In addressing Ross & Hardies first argument, classification of
merchandise in the

HTSUSA is based on the terms of the headings and not as they claim,
based on a comparison of

statistical suffixes and textile quota categories. Accordingly, the
comparison that is executed is as

between the two competing headings, i.e., heading 6109, HTSUSA, and
heading 6110, HTSUSA.

It is our belief that the subject garment meets the requisite features
defining tank top as outlined in

the Guidelines . Our examination of the garment reveals that the
armholes are oversized, the

neckline is U-shaped and below the nape of the neck, the shoulder straps
are not over two inches

in width and are permanently affixed to the garment, and the bottom,
which extends below the

waist, is hemmed.

In Ross & Hardies\' letter they state that the subject garment has
straps which are

approximately the same width as the capping on a singlet. They
incorrectly cite the Guidelines\'

definition of tank top as requiring \"wider capping on armholes and
neckline than singlets\". That

particular statement, when taken in its proper context, refers to men\'s
singlets and tank tops and is

therefore not applicable in the case of the subject woman\'s top.
Consequently, it is our opinion

that the submitted sample has the features of a tank top as described in
the Guidelines and

provided for eo nomine under the article description of heading 6109,
HTSUSA. As such,

heading 6110, HTSUSA, is no longer a consideration.

Finally, Ross & Hardies claim that the fact that the top is constructed
entirely of cashmere

precludes the garment from classification as a tank top. The rationale
being that tank tops, for the

most part, are relatively inexpensive garments made from cotton and/or
man-made fiber and that

cashmere tank tops are not typically articles of commerce. Although the
Guidelines indicate that

tank tops are of fine knit construction, the term \"fine\" is not
defined, nor is there any requirement

that the fabric be limited to a particular knit construction, weight.
gauge or composition. Thus,

there is no reason to preclude a more expensive fiber such as in this
case, cashmere, from heading

6109, HTSUSA. The definitions of tank top mentioned above take into
account stylistic features

and not the type of fiber used or the cost of the completed garment.

HOLDING:

The subject garment, referenced style 400, is correctly classifiable as
a tank top in

subheading 6109.90.2035, HTSUSA, which provides for inter alia, tank
tops, other, women\'s or

girls\', other, of wool. The applicable rate of duty is 17 percent ad
valorem and the quota category

is 438.

This decision should be mailed by your office to the internal advice
requester no later than

60 days from the date of this letter. On that date the Office of
Regulations and Rulings will take

steps to make the decision available to Customs personnel via the
Customs Regulations Module in

ACS and to the public via the Diskette Subscription Service, Freedom of
Information Act and

other public access channels.

Sincerely,

John Durant, Director

Commercial Rulings Division