Base
E893431999-11-26New YorkClassification

The tariff classification of apparel from China.

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 apparel from China.

Ruling Text

NY E89343 November 26, 1999 CLA-2-61:RR:NC:TA:354 E89343 CATEGORY: Classification TARIFF NO.: 6107.11.0010; 6212.90.0010 Mr. Tom Lukens Winds Incorporated 2003 Western Avenue, Suite 360 Seattle, Washington 98121 RE: The tariff classification of apparel from China. Dear Mr. Lukens: In your letter dated November 11, 1999, you requested a classification ruling. The provided samples will be returned as per your request. Three samples were submitted for review. Style 8131 is a women’s long leg underpant constructed a knitted 92% cotton 8% spandex fabric. The garment features a 1-1/2 inch wide exposed waistband with “Bike” embroidered in equal intervals on the outer surface and a hemmed bottom. Style 7134 is a men’s brief constructed a knitted 92% cotton 8% spandex fabric. The brief features a 2 inch wide exposed waistband with “Bike” embroidered in equal intervals on the outer surface and high cut leg openings. Style 7126 is an adult size athletic supporter with a three inch wide heavily elasticized waistband brief and a knitted front pouch with metal snaps which can be used to house a protective cup. The fiber content of the garment is 51% cotton 30% polyester 13% rubber 4% spandex 2% nylon. The applicable subheading for style 8131 will be 6108.91.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of cotton . . . underwear: underpants. The duty rate will be 8.8 percent ad valorem. The applicable subheading for style 7134 will be 6107.11.0010, HTS, which provides for Men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: underpants and briefs: of cotton . . . men’s. The duty rate will be 7.6 percent ad valorem. The applicable subheading for style 7126 will be 6212.90.0010, HTS, which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: other: of cotton or cotton and rubber or plastics. The duty rate will be 6.8 percent ad valorem. Styles 7134 and 8131 fall within textile category designation 352. Style 7126 falls within textile category designation 359. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 Brian Burtnik at 212-637-7083. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division