Base
D893281999-04-15New YorkClassification

The tariff classification of men’s knit shirts 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 2026-05-04 · Updates monthly

Summary

The tariff classification of men’s knit shirts from the Philippines.

Ruling Text

NY D89328 April 15, 1999 CLA-2-61:RR:NC:TA:N3:356 D89328 CATEGORY: Classification TARIFF NO.: 6105.20.2010; 6110.30.3030; 6110.30.3050 Ms. Carie Samuel Fritz Companies , Inc 1721 W. Elfindale, Suite 205 Springfield, MO 65807 RE: The tariff classification of men’s knit shirts from the Philippines. Dear Ms. Samuel: In your letter dated March 11, 1999, you requested a tariff classification ruling on behalf of Capital Mercury Apparel Ltd, DBA Capital Mercury Shirt Corporation. As requested, your samples will be returned. Style 9631 is a men’s shirt constructed from 100 percent polyester, finely knit fabric which measures 17 stitches per linear centimeter counted in the horizontal direction and 24 stitches per linear centimeter counted in the vertical direction. Style 9631 features a partial front opening with a three button placket; a rib knit spread collar; a half moon at the rear neckline; long sleeves with rib knit cuffs; and a hemmed bottom with side slits. Style 9634 is a men’s pullover garment constructed from 100 percent polyester, finely knit fabric which is napped on the inside and outside surfaces. The fabric measures 34 stitches per two centimeters counted in the horizontal direction. Style 9634 features a rib knit crossover V-neckline; a half moon at the rear neckline; long sleeves with rib knit cuffs; and a rib knit bottom. Style 9638 is a men’s pullover garment constructed from 100 percent polyester, finely knit fabric which is napped on the inside and outside surfaces. The fabric measures 34 stitches per two centimeters counted in the horizontal direction. Style 9638 features a partial front opening with a zippered closure; a convertible collar; a long sleeves with rib knit cuffs; a half moon at the rear neckline; and a rib knit bottom. Style 9639 is a men’s vest constructed from 100 percent polyester, finely knit fabric which is napped on the inside and outside surfaces. The fabric measures 34 stitches per two centimeters counted in the horizontal direction. Style 9639 is sleeveless and features oversized armholes; a V-neckline; a half moon at the rear neckline; and a rib knit bottom. The armholes and the neckline are finished with rib knit trim. The applicable subheading for Style 9631 will be 6105.20.2010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ shirts, knitted or crocheted: of man-made fibers: other: men’s. The duty rate will be 33.3 percent ad valorem. The applicable subheading for Style 9639 will be 6110.30.3030, 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: other: vests, other than sweater vests: men’s or boys’. The duty rate will be 33.1 percent ad valorem. The applicable subheading for Styles 9634 and 9638 will be 6110.30.3050, 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: other: other: men’s or boys’. The duty rate will be 33.1 percent ad valorem. Styles 9631, 9634, and 9638 fall within textile category designation 638. Style 9639 falls within textile category designation 639. Based upon international textile trade agreements, products of the Philippines 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 or the control number listed above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 212-637-7081. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

Related Rulings for HTS 6105.20.20.10

Other CBP classification decisions referencing the same tariff code.