Base
B815971997-02-07New YorkClassification

The tariff classification of ladies' underwear tops from Macau.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code 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 tops from Macau.

Ruling Text

NY B81597 February 7, 1997 CLA-2-61:RR:NC:TA:354 B81597 CATEGORY: Classification TARIFF NO.: 6109.10.0037 Mr. William Ortiz S. J. Stile Associates Ltd. 153-66 Rockaway Boulevard Jamaica, New York 11434 RE: The tariff classification of ladies' underwear tops from Macau. Dear Mr. Ortiz: In your letter dated January 23, 1997, filed in behalf of O'Bryan Brothers, you requested a classification ruling. The submitted samples are being returned to you as per your request. You have submitted three samples, all of which are constructed from finely knit 100% cotton pointelle fabric. Styles 795580 and 795280 are a solid white color, while style 790580 is white with a printed floral design. Style 795580 is a ladies' long sleeve undershirt featuring a scoop neck, capping around the neckline and sleeves, lace trim on the front bottom and a hemmed bottom on the back side. Style 795280 is a tank version of the long sleeve undershirt. Style 790580 is a ladies tank style undershirt featuring a scoop neck, capping around the neckline and armholes, lace trim on the front bottom and a hemmed bottom on the back side. The applicable subheading for all styles 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 19.6 percent ad valorem. All styles fall within textile category designation 352. Based upon international textile trade agreements products of Macau are subject to the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Brian Burtnik at 212-466-5880. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division