U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6109.10.0037
$343.3M monthly imports
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Court Cases
3 cases
CIT & Federal Circuit
Ruling Age
35 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-28 · Updates monthly
The tariff classification of cotton knit crop tops fromThailand, Hong Kong, Philippines, China, Indonesia andMauritius.
NY 853067 June 29, 1990 CLA-2-61:S:N:N3H:354 853067 CATEGORY: Classification TARIFF NO.: 6109.10.0037 Mr. Steven M. Kott K Mart Apparel Corp. 7373 West Side Avenue North Bergen, NJ 07047 RE: The tariff classification of cotton knit crop tops from Thailand, Hong Kong, Philippines, China, Indonesia and Mauritius. Dear Mr. Kott: In your letter dated May 30, 1990, you requested a classification ruling. You have submitted two samples. Your first submitted sample, style 1541, is a woman's knit crop top of 100% cotton. The crop top measures seven inches from the neck to the one inch elasticized bottom band. The crop top features 2 inch wide straps and a scooped neckline both of which are finished with 1/4 inch capping. Your second submitted sample, style 1544, is also a woman's knit crop top of 100% cotton. Style 1544, measures seven inches from the neck to the one inch elasticized bottom band. The crop top features 1 inch wide straps, a scooped neckline and a T back. All edges are finished with 1/4 inch capping. Both items are designed and sold as underwear. The applicable subheading for the styles 1541 and 1544, will be 6109.10.0037, Harmonized Tariff Schedule of the United States (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 21 percent ad valorem. Styles 1541 and 1544 fall within textile category designation 352. Based upon international textile trade agreements, products of Thailand, the Philippines, China and Indonesia are subject to quota restraints and visa requirements. Products of Hong Kong are subject to visa requirements only. Products of Mauritius are subject to quota restraints only. 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.