Base
C830211998-02-02New YorkClassification

The tariff classification of three knit garments from Mexico.

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 2026-04-28 · Updates monthly

Summary

The tariff classification of three knit garments from Mexico.

Ruling Text

NY C83021 February 2, 1998 CLA-2-61:RR:NC:TA:359 C83021 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6114.30.1020 Mr. Francisco Gomez, Jr. R.L. Jones Tecate, Inc. P.O. Box 970 Tecate, CA 91980 RE: The tariff classification of three knit garments from Mexico. Dear Mr. Gomez: In your letter dated December 23, 1997, on behalf of Extreme Sports, Inc., you requested a tariff classification ruling. You submitted three knit 80% nylon, 20% lycra, unisex garments that are constructed with multi-panels sewn together vertically. "Jetpilot" decals are on the front chest of all three garments. Styles WRM582 (short sleeves) and WRM583 (long sleeves) are two pullovers that feature mock turtle-neck collars, hemmed sleeves and hemmed bottoms. You state in your letter that the garments are "Lycra Shirts" or otherwise known as rashguards by the watersports community. Style number WRW582 is a woman's long sleeved cropped top that does not reach the waist. The top features a mock turtle-neck and a hemmed bottom. The sleeves are also hemmed. Your samples are being returned as requested. The applicable subheading for styles WRM582 and WRM583 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's pullovers, knitted: of manmade fibers: other. The duty rate will be 33.3% ad valorem. The applicable HTS subheading for style WRW582 will be 6114.30.1020, which provides for women's other garments, knitted: of manmade fibers: tops. The duty rate will be 29.3% ad valorem. Styles WRM582, WRM583 and WRW582 fall within textile category designation 639. Based upon international textile trade agreements products of Mexico are subject to quota restraints 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 Mike Crowley at 212-466-5852. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division