U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-13 · Updates real-time
The tariff classification of men's knit trousers from the People's Republic of China.
NY 863732 June 27, 1991 CLA-2-61:S:N:N3-I:356 863732 CATEGORY: Classification TARIFF NO.: 6103.42.1020 Mr. Elon A. Pollack Politis, Pollack & Doram 3255 Wilshire Boulevard Suite 1688 Los Angeles, CA 90010 RE: The tariff classification of men's knit trousers from the People's Republic of China. Dear Mr. Pollack: In your letter dated May 28, 1991, you requested a classification ruling on behalf of Weavers, Inc. The submitted sample, Style No. 1000, is a pair of trousers constructed from 100 percent cotton, finely knit, jersey fabric. The garment has loose fitting trouser legs with self-fabric cuffs; a fully elasticized, tunnel waistband with no opening; and a fly with a single button closure. You stated in your letters of March 15 and May 28, 1991, that the garment is for men and that you believe the sample is classifiable as "long johns" or underpants. However, we do not believe this garment belongs to a class or kind of merchandise principally used as underwear. Consequently, the applicable subheading for the sample will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for: men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of cotton: trousers, breeches and shorts: trousers and breeches: men's. The duty rate will be 17.1 percent ad valorem. Style No. 1000 falls within textile category designation 347. Based upon international textile trade agreements, products of the People's Republic of China 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 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