U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-21 · Updates real-time
The tariff classification of a ladies long sleeved knit shirt
PD B85981 June 25, 1997 CLA-2-61:I26 B85981 CATEGORY: Classification TARIFF NO.: 6109.10.0070 Saralee Antrim-Saizan Carmichael International Service 533 Glendale Boulevard Los Angeles, California 90026-5097 Re: The tariff classification of a ladies long sleeved knit shirt Dear Ms. Antrim-Saizan: In your letter dated May 23, 1997, you requested a tariff classification ruling on behalf of your client, Shopco Stores located at 700 Pilgrim Way, Green Bay, Wisconsin. The sample submitted is a women's knit shirt, style # 838210A, in a size medium. As requested, the sample will be returned to you. As stated, the knit shirt is made of a 55% cotton and 45% polyester knit fabric, weighing 150 to 160 grams per sq. meter. The garment features a rounded neckline with 1/4" binding, long sleeves, and a straight hemmed bottom with no side slits or vents. The sleeves on this garment are not close fitting. The applicable subheading for the women's 55% cotton/45% polyester knit shirt will be 6109.10.0070, 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 and girls: Other: other. The rate of duty will be 19.6 % ad valorem. The knit shirt falls within textile category designation 339. Based upon international textile trade agreements, these particular products of Hungary are not currently subject to quota or visa requirements. 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. Sincerely, Leticia Moran Port Director Laredo, Texas