Base
D856051998-12-23New YorkClassification

The tariff classification of two pairs of women’s pants, a woman’s pullover, and a woman’s shirt from the Philippines.

U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-02 · Updates monthly

Summary

The tariff classification of two pairs of women’s pants, a woman’s pullover, and a woman’s shirt from the Philippines.

Ruling Text

PD D85605 December 23, 1998 CLA-2-61:NEW: TCB I: I19 D85605 CATEGORY: Classification TARIFF NO.: 6104.63.2011; 6106.20.2010; 6110.30.3045 Mr. Steve Kinger Prestige Global Co., Ltd. 1350 Broadway New York, NY 10018 RE: The tariff classification of two pairs of women’s pants, a woman’s pullover, and a woman’s shirt from the Philippines. Dear Mr. Kinger: In your letter received December 2, 1998, on behalf of Bills Dollar Stores, you requested a tariff classification ruling. Four samples were submitted. The first sample is a sweatshirt designated as style 400M. The second sample is a shirt designated as style 283800M. The third and fourth samples are sweat pants that do not have style numbers. All the samples are said to be made of 88% polyester and 12% cotton knit fabric. The sweatshirt has a turtleneck insert sewn in the neck of it. The sweatshirt has long sleeves with rib knit cuffs, a same fabric waistband and an embroidered design on the chest. The shirt is a pullover with a partial front zipper opening, long sleeves, a hemmed bottom and side vents. The shirt also has a drawstring at the neck. Both pairs of pants are pull on that have an elastic waistband and rib knit cuffs at the ankles. As you have requested, the sample garment is being returned. The applicable subheading for the sweatshirt will be 6110.30.3045 Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of man-made fibers, other . . . other sweatshirts women’s or girls’. The rate of duty will be 33.3 percent ad valorem. The applicable subheading for the shirt will be 6106.20.2010 HTS, which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of man-made fibers, other, women’s. The rate of duty will be 33.6 percent ad valorem. The applicable subheading for the pants will be 6104.63.2011 HTS, which provides for women’s or girls’ suits, . . . trousers, bibs and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted, trousers, bib and brace overalls, breeches and shorts, of synthetic fibers, other, other, trousers and breeches women’s other. The rate of duty will be 29.3 percent ad valorem. The sweatshirt and the shirt fall within textile category designation 639. The pants fall within textile category designation 648. As products of the Philippines, this merchandise is currently subject to visa requirements and quota restraints based upon international textile trade agreements. 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 Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this 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. Sincerely, Kathleen M. Haage Area Director New York/Newark Area

Related Rulings for HTS 6104.63.20.11

Other CBP classification decisions referencing the same tariff code.