Tank tops are sleeveless garments with oversized armholes, with or without significant drops below the armhole openings. The front and the back may have a round, V, U, scoop, boat, square or other shaped neck. The top of the neckline is below the nape of the neck. The body is supported by straps not over two inches in width reaching over the shoulder. The straps are attached to the garment and are not easily detachable. The bottom hems may be straight, curved or side-vented. Garments classified as tank tops do not have pockets, except for breast pockets; belt treatments of any kind, including simple loops; or any type of front or back neck opening, including buttons, zippers, etc. They do not have a drawstring, rib knit waistband, or other means of tightening at the bottom.
Knit tank tops as defined above are classified under heading 6109. However, 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).
Such knit tops are generally classified under heading.