Base
J887862003-09-22New YorkClassification

The tariff classification of a garment 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 2026-05-04 · Updates monthly

Summary

The tariff classification of a garment from China.

Ruling Text

NY J88786 September 22, 2003 CLA-2-61:RR:NC:3:353 J88786 CATEGORY: Classification TARIFF NO.: 6114.30.3060; 6114.30.3070 Mr. Edward L. Goss Santosa Manufacturing Company 35 Woodland Road Short Hills, NJ 07078 RE: The tariff classification of a garment from China. Dear Mr. Goss: In your letter dated September 9, 2003, on behalf of Cannondale Bicycle Corporation, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, which you describe as100% polyester knit, inner-liner under shorts (with sewn in cushion pad) for use while riding a bicycle. The sample is a man’s short pant of 100% knit polyester. The item features an exposed elasticized waistband, a cushion pad sewn into the seat of the garment, which provides protection to the wearer while riding a bicycle. The bottom of the garment is elasticized, so it won’t ride up the wearer’s leg. This garment will also be imported in woman’s sizes. The padding in these garments is too heavy for classification as underwear. It would also be uncomfortable for every day use as such. These garments are dedicated for use in the sport of bicycle riding. The applicable subheading for man’s liner will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: men’s or boys’. The duty rate will be 15 percent ad valorem. The applicable subheading for woman’s liner will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls’. The duty rate will be 15 percent ad valorem. Both items fall within textile category designation 659. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

Related Rulings for HTS 6114.30.30.60

Other CBP classification decisions referencing the same tariff code.