Base
8932461993-12-23New YorkClassification

The tariff classification of a woman's upper body garment similar to a T-shirt, from Mexico.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

6109.10.0070

$344.9M monthly imports

Compare All →

Court Cases

1 case

CIT & Federal Circuit

Ruling Age

32 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-03 · Updates monthly

Summary

The tariff classification of a woman's upper body garment similar to a T-shirt, from Mexico.

Ruling Text

NY 893246 December 23, 1993 CLA-2-61:S:N:N5:361 893246 CATEGORY: Classification TARIFF NO.: 6109.10.0070 Mr. Terrell A. Swan Swan and Swan Design, Inc. P.O. Box 2566 Petaluma, CA 94953 RE: The tariff classification of a woman's upper body garment similar to a T-shirt, from Mexico. Dear Mr. Swan: In your letter dated Dec. 9, 1993, you requested a tariff classification ruling for style J-SCS. The sample is being returned, as you requested. Style J-SCS is constructed from of 100% cotton Knit fabric. The garment is a short sleeved T-shirt with picot edging around the neck and sleeves. The applicable subheading for style J-SCS will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for women's T-shirts... and similar garments, knit of cotton. The rate of duty will be 21 percent ad valorem. Style J-SCS falls within textile category designation 339. Based upon international textile trade agreements, products of Mexico 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 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