U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced
Primary HTS Code
6105.10.0010
$60.3M monthly imports
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
23 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-05 · Updates monthly
The tariff classification of men’s knit garments from Taiwan.
bjbjt+t+ NY J82018 April 10, 2003 CLA-2-61:RR:NC:TA:N3:356 J82018 CATEGORY: Classification TARIFF NO.: 6105.10.0010; 6105.20.2010; 6110.20.2065 Mr. Ray Meighan Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of men’s knit garments from Taiwan. Dear Mr. Meighan: In your letter dated March 5, 2003, you requested a tariff classification ruling. As requested, your samples will be returned. Style NBPL is a men’s pullover garment constructed from 100 percent cotton, drop needle interlock knit fabric that measures variously 18 and 27 stitches per 2 centimeters counted horizontally on the outside surface of the fabric. Style NBPL features a rib knit spread collar; a partial front opening at the neck without a means of closure; short, hemmed sleeves; and a straight, hemmed bottom. Style 1BPL is a men’s shirt constructed from 90 percent polyester, 10 percent nylon, finely knit fabric that measures 15 stitches per linear centimeter counted in the horizontal direction and 29 stitches per linear centimeter counted in the vertical direction. Style 1BPL features a self-fabric point collar; a partial front opening with a one-button closure; short, hemmed sleeves; and straight, hemmed bottom. Style 2BPL is a men’s shirt constructed from 100 percent cotton, finely knit jersey fabric that measures 13 stitches per linear centimeter counted in the horizontal direction and 20 stitches per linear centimeter counted in the vertical direction. Style 2BPL features a rib knit spread collar; a partial front opening with a covered placket and two snap closures; short, hemmed sleeves, embroidery on the left chest; a woven fabric label on the left sleeve; and a straight, hemmed bottom. Style 3BPL is a men’s shirt constructed from 100 percent cotton, finely knit fabric that measures 17 stitches per linear centimeter counted in the horizontal direction and 15 stitches per linear centimeter counted in the vertical direction. Style 3BPL features a rib knit spread collar; a partial front opening with a three button placket; short, hemmed sleeves, a patch pocket on the left chest; and a hemmed bottom with side slits and a tail. The applicable subheading for Style NBPL will be 6110.20.2065, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys'. The rate of duty will be 16.9 percent ad valorem. The applicable subheading for Style 1BPL 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 rate of duty will be 32.3 percent ad valorem. The applicable subheading for Styles 2BPL and 3BPL will be 6105.10.0010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ shirts, knitted or crocheted: of cotton: men's. The rate of duty will be 19.8 percent ad valorem. Styles NBPL, 2BPL and 3BPL fall within textile category designation 338. Style 1BPL falls within textile category designation 638. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints. 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. 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Other CBP classification decisions referencing the same tariff code.