Base
8680361991-11-20New YorkClassification

The tariff classification of ladies' underwear from China orHong Kong.

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 ladies' underwear from China orHong Kong.

Ruling Text

NY 868036 November 20, 1991 CLA-2-61:S:N:N3H:354 868036 CATEGORY: Classification TARIFF NO.: 6108.21.0010; 6109.10.0037 Ms. Kate DePaolis Merchandise Ventures International 3800 Annapolis Lane Plymouth, MN 55447 RE: The tariff classification of ladies' underwear from China or Hong Kong. Dear Ms. DePaolis: In your letter dated October 7, 1991, you requested a classification ruling. As requested, the samples will be returned to you. You have submitted two samples. Style 511 is a woman's cotton knit panty. This panty features an elasticized waist, hi- cut elasticized leg openings and an inset on each side of the panty made of a cotton eyelet lace trim. Style 512 is a woman's cotton knit underwear top which extends to the waist. This top features capping on the back and armholes which extend to form shoulder straps, a deep V front with three inch wide cotton eyelet lace trim and a hemmed bottom. The applicable subheading for style 511 will be 6108.21.0010, 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, women's. The duty rate will be 8.1 percent ad valorem. The applicable subheading for style 512 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: womens' or girls': underwear. The duty rate will be 21 percent ad valorem. Styles 511 and 512 fall within textile category designation 352. Based upon international textile trade agreements, products of China and Hong Kong are subject to visa requirements. Products of China are also subject to 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