U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-20 · Updates real-time
The tariff classification of a man's two-piece garment from Hong Kong.
NY 801888 October 4, 1994 CLA-2-61:S:N:N5:356 801888 CATEGORY: Classification TARIFF NO.: 6105.10.0010; 6107.11.0010 Mr. David Rutt Expeditors International 601 N. Nash Street El Segundo, California 90245 RE: The tariff classification of a man's two-piece garment from Hong Kong. Dear Mr. Rutt: In your letter dated August 30, 1994, you requested a tariff classification ruling on behalf of Brawn of California dba International Male. Style A731 is a man's two-piece garment consisting of separate pieces which can be buttoned together when worn. Both garments are constructed from 100 percent cotton, finely knit, jersey fabric measuring over 10 stitches per linear centimeter in both the horizontal and vertical directions. The upper garment has a round, capped neckline; a half-moon patch at the outer, rear neckline; a partial front opening with five button closures; short sleeves with rib knit capping; and a straight bottom with rib knit capping which contains four buttonholes in the front and four in the rear. The bottom garment is a pair of men's jockey style undershorts featuring an enclosed, elasticized waistband with eight buttons which coordinate with the buttonholes on the upper garment; an open pouch fly; and rib knit capping on the leg openings. As requested, your sample will be returned. The applicable subheading for the upper garment will be 6105.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts, knitted or crocheted: of cotton, men's. The duty rate will be 21 percent ad valorem. The applicable subheading for the bottom garment will be 6107.11.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' underpants, briefs, ... and similar articles, knitted or crocheted: underpants and briefs: of cotton, men's. The duty rate will be 7.9 percent ad valorem. The upper garment falls within textile category designation 338 and the bottom garment falls within textile category designation 352. Based upon international textile trade agreements, products of Hong Kong are subject to visa requirements. The designated textile and apparel category may be subdivided into parts. If so, 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 that 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 available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
Other CBP classification decisions referencing the same tariff code.