Base
8598171991-02-07New YorkClassification

The tariff classification of woman's knit wool underwear from Australia.

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 woman's knit wool underwear from Australia.

Ruling Text

NY 859817 February 7, 1991 CLA-2-61:S:N:N3H:354 859817 CATEGORY: Classification TARIFF NO.: 6109.90.1530; 6109.90.2030 Mr. Lew Spruance Ardent Intimates Ltd. 816 Production Place Newport Beach, CA 92663 RE: The tariff classification of woman's knit wool underwear from Australia. Dear Mr. Spruance: In your letter dated January 10, 1991, you requested a tariff classification ruling. You have submitted three samples. The first sample, style 441, (this sample may also be invoiced as style 862) is a woman's long sleeve finely knit undershirt. This style is described by you as being made of 70 percent wool and 30 percent nylon fabric and has an overall diamond pattern knit into the fabric. This garment also features a 1/2" knit edging on the scooped neck and a finished bottom hem and sleeve. Style 341, (may also be invoiced as style 842) is similar to your first style except that it has short sleeves. Style 241, (may also be invoiced as style 832) is similar to your first style except that it has no sleeves. The armholes are finished by the same 1/2" knit edging that finishes the neckline. The applicable subheading for style 441 (862) will be 6109.90.1530, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of wool, with long sleeves... women's or girls': underwear. The rate of duty will be 6 percent ad valorem. The applicable subheading for styles 341 (842) and 241 (832) will be 6109.90.2030, (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: other... women's or girls': other. The rate of duty will be 17 percent ad valorem. 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