Base
B856971997-06-09New YorkClassification

The tariff classification of men's cotton underwear set from China.

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 men's cotton underwear set from China.

Ruling Text

NY B85697 June 9, 1997 CLA-2-61:RR:NC:TA:354 B85697 CATEGORY: Classification TARIFF NO.: 6107.11.0010; 6109.10.0009 Ms. Delphine R. Mui Sino Pacific Customs Brokerage 401 Broadway Suite 605 New York, New York 10013 RE: The tariff classification of men's cotton underwear set from China. Dear Ms. Mui: In your letter dated May 28, 1997, filed on behalf of Chinese Native Products, Ltd., you requested a classification ruling. Style IT901 is a men's two piece underwear set constructed of a finely knitted cotton fabric. The long sleeve crew neck undershirt features ribbed knit cuffs and a hemmed bottom. The long underpants feature an exposed 1 1/4 inch wide elasticized waistband, a fly front and ribbed knit cuffs. The applicable subheading for the style IT901 underpants will be 6107.11.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: underpants and briefs: of cotton . . . men's. The duty rate will be 7.8 percent ad valorem. The applicable subheading for the style IT901 undershirt will be 6109.10.0009, HTS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton . . . men's or boys': underwear: other. The duty rate will be 19.6 percent ad valorem. Both pieces of style IT901 fall within textile category designation 352. Based upon international textile trade agreements products of China are subject to quota and 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