U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
6109.10.0037
$343.3M monthly imports
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Court Cases
3 cases
CIT & Federal Circuit
Ruling Age
31 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates monthly
The tariff classification of cotton knit undergarments from Sri Lanka.
NY 804979 January 9, 1995 CLA-2-61:S:N:N5:354 804979 CATEGORY: Classification TARIFF NO.: 6109.10.0037; 6108.21.0020 Mr. Jerry Armani Mamiye Sales, Inc. 112 West 34th St. Suite 700 New York, NY 10120 RE: The tariff classification of cotton knit undergarments from Sri Lanka. Dear Mr. Armani: In your letter dated December 8, 1994, you requested a classification ruling. You have submitted four samples. The first sample, style 2128, is a finely knit cotton underwear camisole. The hemmed bottom reaches below the waist and the garment also features elasticized edging around the oversized armholes and the rounded neck. Your sample, style 2127, is a finely knit cotton cropped style underwear camisole. The garment features a bottom finished with a one inch wide lace-like elastic and elastic around the neckline and armholes. Each underwear top has a matching brief constructed of the same fabric. The garments will be sold in sets for girls in size ranges 4-6x and 7-14. The applicable subheading for the tops will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTS), which provides forT-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton, other: women's or girls': underwear. The duty rate will be 20.6 percent ad valorem. The applicable subheading for the briefs will be 6108.21.0020, HTS, which provides for women's or girls' slips, petticoats, briefs, panties,... and similar articles, knitted or crocheted: other: of cotton, other: girls'. The duty rate will be 8 percent ad valorem. All items fall within textile category designation 352. Based upon international textile trade agreements, products of Sri Lanka are subject to quota restraints and 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 been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
CIT and CAFC court opinions related to the tariff classifications in this ruling.