Base
B802551996-12-23New YorkClassification

The tariff classification of women's cotton knit shirts from Turkey.

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 2026-05-01 · Updates monthly

Summary

The tariff classification of women's cotton knit shirts from Turkey.

Ruling Text

PD B80255 December 23, 1996 CLA-2-61:K:TC:C8:I17 B80255 CATEGORY: Classification TARIFF NO.: 6106.10.0010; 6109.10.0040 Ms. Susan Sprung D. Hauser, Inc. 182-23 150th Avenue Springfield Gardens, NY 11413 RE: The tariff classification of women's cotton knit shirts from Turkey. Dear Ms. Sprung: In your letter dated December 9, 1996, you requested a classification ruling on behalf of Rafaella Sportswear, Inc., located at 1411 Broadway, New York, NY 10018. Style RJ6196 is a scoop neck, short sleeve T-shirt constructed of 52% cotton/ 48% polyester knit. Style RV6333 is also a short sleeve T-shirt constructed of 90% cotton/ 10% lycra knit. Style RV6334 is a V-neck T-shirt with short sleeves and constructed of 90% cotton/10% Lycra knit. Style RV6345 is a short sleeve shirt with a collar, a zipper closure at the neck, and constructed of 95% cotton/5% spandex. Style RV6430 is a rib knit, short sleeve shirt with a full frontal opening with button closures, and constructed of 96% cotton/ 4% spandex. The samples are being returned to you. The applicable subheading for style RV6345 and RV6430 will be 6106.10.0010, Harmonized Tariff Schedule of the United States Annotated, (HTSUSA), which provides for women's or girls' blouses and shirts, knitted or crocheted: of cotton: women's. The duty rate will be 20.7% ad valorem. The applicable subheading for style RV6334, RV6333, and RJ6196 will be 6109.10.0040, HTSUSA, which provides for T-shirts, tank tops, and similar garments, knitted or crocheted: of cotton: women's or girls': other: T-shirts: women's. The rate of duty will be 20.1% ad valorem. The garments fall within textile category designation 339. As a product of Turkey, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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 Part 177 of the Customs Regulations. 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, Thomas Mattina Area Director JFK Airport G. CARAMOREJMC 12/17/96 K:TC:C K:TC:C K:TC:C K:TC K Caramore Brodman Zanetti DeRobertis Mattina