Base
8129981995-08-04New YorkClassification

The tariff classification of cotton underwear from Hong Kong or Bangladesh.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-30 · Updates monthly

Summary

The tariff classification of cotton underwear from Hong Kong or Bangladesh.

Ruling Text

NY 812998 August 4, 1995 CLA-2-61:S:N5 354 812998 CATEGORY: Classification TARIFF NO.: 6108.21.0020; 6109.10.0037 Mr. Paul McCormack St. Eve International, Inc. 180 Madison Avenue New York, NY 10016 RE: The tariff classification of cotton underwear from Hong Kong or Bangladesh. Dear Mr. McCormack: In your undated letter, you requested a classification ruling. As requested, by telephone conversation, the samples will be returned to you. Style 005B, is a girls' 100 percent finely knit cotton panty. The garment features an elasticized waist and leg openings and a small bow in the center of the waist. The garment will be sold in a package of ten in assorted pastel colors and prints. Style 006B, is a girls' 100 percent finely knit cotton tank style underwear top. The undershirt reaches the waist has a hemmed bottom, a small bow at the neckline and features elasticized edging on the U-shaped neck and armholes. The garment will be sold in a package of six in assorted pastel colors and prints. Style 007B, is a girls' 100 percent finely knit cotton short slevved undershirt. The undershirt reaches the waist has a hemmed bottom and sleeves, a small bow at the neckline and features elasticized edging on the U-shaped neckline. The garment will be sold in a package of six in assorted pastel colors and prints. The applicable subheading for style 005B, will be 6108.21.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' slips, petticoats, briefs, panties, . . . and similar articles, knitted or crocheted: briefs and panties: of cotton, girls'. The duty rate will be 8 percent ad valorem. The applicable subheading for styles 006B and 007B, will be 6109.10.0037, HTS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: women's or girls: underwear. The duty rate will be 20.6 percent ad valorem. All styles fall within textile category designation 352. Based upon international textile trade agreements, products of Bangladesh and Hong Kong are subject to visa requirements 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