Base
8815391993-01-22New YorkClassification

The tariff classification of boys' and girls' underwear fromHong 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 2026-05-03 · Updates monthly

Summary

The tariff classification of boys' and girls' underwear fromHong Kong.

Ruling Text

NY 881539 January 22, 1993 CLA-2-61:S:N:5:354 881539 CATEGORY: Classification TARIFF NO.: 6107.11.0020; 6108.21.0020 Ms. Carrie Dzwonar Heyman Corporation 6045 W. Howard Street Niles, IL 60648 RE: The tariff classification of boys' and girls' underwear from Hong Kong. Dear Ms. Dzwonar: In your letter dated December 21, 1992, you requested a classification ruling. Your submitted style 0801, is a girls' Christmas Gift Pack which contains three pairs of 100% knit cotton briefs in assorted Christmas prints. The briefs feature an elasticized waist with the words "Osh Kosh" at frequent intervals on the waistband, a small centered bow at the waist and elasticized leg openings. The sizes offered are 2,4,6,8 and 10. Your submitted style 0301, is a boys' Christmas Gift Pack which contains two pairs of 100% knit cotton briefs in assorted Christmas prints. The briefs feature an elasticized waist with the words "Osh Kosh" at frequent intervals on the waistband and a fly front. The sizes offered are 3,4,5,6,7,8 and 10. The applicable subheading for style 0801 will be 6108.21.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' slips, petticoats, briefs, panties,... knitted or crocheted: briefs and panties: of cotton, girls'. The duty rate will be 8.1 percent ad valorem. The applicable subheading for style 0301 will be 6107.11.0020, HTS, which provides for men's or boys' underpants, briefs,... knitted or crocheted: underpants and briefs: of cotton, boys'. The duty rate will be 7.9 percent ad valorem. Styles 0801 and 0301 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