Base
8062861995-02-07New YorkClassification

The tariff classification of a man's T-shirt from the Dominican Republic and El Salvador.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of a man's T-shirt from the Dominican Republic and El Salvador.

Ruling Text

NY 806286 February 7, 1995 CLA-2-61:S:N:N5:356 806286 CATEGORY: Classification TARIFF NO.: 6109.10.0005 Mr. James Kang Samsung America, Inc. 14251 East Firestone Blvd. Suite 201 La Mirada, CA 90638 RE: The tariff classification of a man's T-shirt from the Dominican Republic and El Salvador. Dear Mr. Kang: In your letter dated December 13, 1994, which was resubmitted on January 23, 1995, you requested a tariff classification ruling. Style TCW180 (Tour Champ White 180) is a man's all-white T-shirt constructed from 100 percent cotton, finely knit jersey fabric. You have indicated that the garment will be imported in sizes M, L, XL and XXL. Style TCW180 has a rib knit crew neckline; short, hemmed sleeves; and a hemmed bottom. The front and back panels and the sleeves are each constructed from a single piece of fabric. The applicable subheading for Style TCW180 will be 6109.10.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men's or boys': T-shirts, all white, short hemmed sleeves, hemmed bottom, crew or round neckline, without pockets, trim or embroidery. The duty rate will be 20.6 percent ad valorem. This garment falls within textile category designation 352. Based upon international textile trade agreements, products of the Dominican Republic are subject to visa requirements; products of El Salvador are not presently subject to visa requirements or quota restraints. 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