Base
8740661992-05-18New YorkClassification

The tariff classification of cotton underwear from HongKong.

U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced

Cross-Source Intelligence

Primary HTS Code

6109.10.0037

$344.9M 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 2026-05-05 · Updates monthly

Summary

The tariff classification of cotton underwear from HongKong.

Ruling Text

NY 874066 May 18, 1992 CLA-2-61:S:N:N3H:354 874066 CATEGORY: Classification TARIFF NO.: 6109.10.0037; 6108.21.0010; 6108.91.0005 Ms. Lisa Holland Rogers & Brown Custom Brokers, Inc. P.O. Box 19005 Charlotte, NC 28219-3064 RE: The tariff classification of cotton underwear from Hong Kong. Dear Ms. Holland: In your letter dated April 29, 1992, on behalf of Heckler Manufacturing you requested a classification ruling. All of the samples are constructed from 95% cotton 5% spandex knit fabric. You have submitted five samples. Sample 1 a crop-top, features a 1 1/2" wide elasticized banded bottom with the words Calvin Klein intermittently spaced. Two, one inch wide elasticized back straps extend from the top of the shoulder and cross each other. Sample 2, also a crop-top, features a 1 1/2" wide elasticized banded bottom with the words Calvin Klein intermittently spaced and a T-style back. Sample 3, a panty features a 1 1/2" wide elasticized waistband with the words Calvin Klein intermittently spaced and hi-cut elasticized legs. Sample 4, a short style underpant, features a 1 1/2" wide elasticized waistband with the words Calvin Klein intermittently spaced and mid-thigh legs. Sample 5, an underwear bottom, features a 1 1/2" wide elasticized waistband with the words Calvin Klein intermittently spaced and hemmed legs that reach mid-calf. The applicable subheading for samples 1 and 2 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. The applicable subheading for samples 3 will be 6108.21.0010, 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 samples 4 and 5 will be 6108.91.0005, HTS, which provides for women's or girls' slips, petticoats, briefs, panties,... and similar articles knitted or crocheted: other: of cotton, underwear: underpants. The duty rate will be 9 percent ad valorem. All styles fall 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

Court of International Trade & Federal Circuit (1)

CIT and CAFC court opinions related to the tariff classifications in this ruling.