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

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