Base
C881471998-06-16New YorkClassification

The tariff classification of a woman's knit shirt and pants from India.

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 2026-05-04 · Updates monthly

Summary

The tariff classification of a woman's knit shirt and pants from India.

Ruling Text

NY C88147 June 16, 1998 CLA-2-61:RR:NC:WA:361 C88147 CATEGORY: Classification TARIFF NO.: 6104.62.2011; 6106.10.0010 Mr. William F. Sullivan Brokerage Compliance Mgr. MSAS Customs Logistics Inc. 248-06 Rockaway Blvd. Jamaica, NY 11422 RE: The tariff classification of a woman's knit shirt and pants from India. Dear Mr. Sullivan: In your letter dated May 18, 1998, you requested a classification ruling for a woman's shirt and pants on behalf of Newport News, Inc. The samples are being returned, as you requested. Style F98-06-042 is a woman's shirt and pants loungewear set constructed from 100% cotton fabric. The shirt features a full front opening with right over left button closure, long sleeves, satin trim neck and placket, and a plain hemmed bottom. The fabric of the shirt contains more than 10 stitches per centimeter in each direction. The pants feature a one inch covered elastic waistband, and a plain hemmed bottom. The applicable subheading for the shirt will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit shirts of cotton. The rate of duty will be 20.5 percent ad valorem. The applicable subheading for the pants will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit trousers of cotton. The rate of duty will be 16 percent ad valorem. The shirt falls within textile category designation 339; the pants fall within textile category 348. Based upon international textile trade agreements, products of India are subject to a visa requirement and quota restraints. 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 (19 C.F.R. 177). 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. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-466-5540. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division