Base
D815861998-09-24New YorkClassification

The tariff classification of an infant's and boy's shirtfrom Macau.

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 2026-04-29 · Updates monthly

Summary

The tariff classification of an infant's and boy's shirtfrom Macau.

Ruling Text

NY D81586 September 24, 1998 CLA-2-61:RR:NC:TA:N3:358 D81586 CATEGORY: Classification TARIFF NO.: 6111.20.1000; 6105.10.0030 Ms. Mary L. Irish Talbots 175 Beal Street Hingham, MA 02043 RE: The tariff classification of an infant's and boy's shirt from Macau. Dear Ms. Irish: In your letter dated August 20, 1998, you requested a tariff classification ruling. The submitted samples are described as follows: Style #91141662 - an infant's jersey rugby shirt. The garment is constructed of 100% cotton knit fabric and features a woven collar, long sleeves with rib knit cuffs, a three button front opening and a hemmed bottom with side slits. Style #91094603 - a boy's jersey rugby shirt. The garment is constructed of 100% cotton knit fabric and features a woven collar, long sleeves with rib knit cuffs, a three button front opening and a hemmed bottom with side slits You state in your letter that Style #91141662 will be imported in infants' sizes 6, 12, 18, and 24 months, and that Style #91094603 will be imported in boys' sizes 2/3, 4/5, and 6/7. We are returning your samples as you requested. The applicable subheading for Style #91141662 will be 6111.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for babies' garments and clothing accessories, knitted or crocheted, of cotton, blouses and shirts, except those imported as parts of sets. The rate of duty will be 20.5.% ad valorem. The applicable subheading for Style #91094603 will be 6105.10.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts, knitted or crocheted, of cotton, boys', other. The rate of duty will be 20.5.% ad valorem. The shirt, Style #91141662 falls within textile category designation 239. Based upon international textile trade agreements, products of Macau are presently subject to visa requirements. The shirt, Style #91094603 falls within textile category designation 338. Based upon international textile trade agreements, products of Macau are presently subject to visa requirements 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 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 Bruce Kirschner at 212-466-5865. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division