U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
6109.10.0070
$343.3M monthly imports
Compare All →
Court Cases
1 case
CIT & Federal Circuit
Ruling Age
30 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 women's t-shirt styled garment, and shorts from Costa Rica.
NY 811323 July 7, 1995 CLA-2-61:S:N:N5:361 811323 CATEGORY: Classification TARIFF NO.: 6109.10.0070; 6204.62.4055 Ms. Helene Urbaitel Import Manager Inner World 30 E. 33rd Street New York, New York 10016 RE: The tariff classification of women's t-shirt styled garment, and shorts from Costa Rica. Dear Ms. Urbaitel: In your letter dated June 9, 1995, you requested a tariff classification ruling for two garments. Your samples are being returned, as you requested. Styles 6745/4745 consists of a t-shirt styled garment and a pair of shorts. The T-shirt styled garment is constructed from 60% cotton, 40% polyester jersey knit fabric. It features a pocket and edging at the bottom that matches the fabric of the shorts. The shorts are constructed from 100% cotton flannel fabric and feature an elasticized waistband. You have indicated that you would like these garments classified as pajamas. However, based on the general appearance of the garments, it is our opinion that they need not necessarily be worn in an intimate setting or to bed as sleepwear. As such, they are properly classified as a t-shirt styled garment and shorts. The applicable subheading for the t-shirt styled garment will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for knitted T-shirts and similar garments, of cotton, for women. The rate of duty will be 20.6 percent ad valorem. The applicable subheading for the shorts will be 6204.62.4055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's shorts of cotton. The rate of duty will be 17.6 percent ad valorem. The T-shirt styled garment falls within textile category designation 339; the shorts fall within textile category 348. Based upon international textile trade agreements, products of Costa Rica are subject to a visa requirement and 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 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