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
33 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates monthly
The tariff classification of a woman's cotton knitundershirt from Hong Kong.
NY 866429 Sep. 19, 1992 CLA-2-61:S:N:N3H:354 866429 CATEGORY: Classification TARIFF NO.: 6109.10.0037 Ms. Laurie Everill JC Penney Purchasing Corporation P.O. Box 227474 Dallas, TX 75222-7474 RE: The tariff classification of a woman's cotton knit undershirt from Hong Kong. Dear Ms. Everill: In your letter dated August 20, 1991, you requested a classification ruling. Your submitted sample, retail lot #4410, is a woman's 100% cotton knit cut and sewn sleeveless undershirt. This garment features a small 1 1/2" embroidered floral design in the center near the neckline, a hemmed bottom and a 1/2" elasticized trim on the neckline and armholes which extends to form the shoulder straps. The applicable subheading for style 4410 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. Style 4410 falls within textile category designation 352. Based upon international textile trade agreements, products of Hong Kong are subject to visa requirements. 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.