U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-22 · Updates real-time
The tariff classification of girls’ wearing apparel from Hong Kong
NY K84130 March 18, 2004 CLA-2-61:RR:NC:TA:358 K84130 CATEGORY: Classification TARIFF NO.: 6109.10.0037; 6110.90.9042 Inbound Traffic Supervisor Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of girls’ wearing apparel from Hong Kong Dear Sir: In your letter dated March 8, 2004 you requested a classification ruling. Submitted style G303A61 is comprised of a loosely knitted, diaphonous, long-sleeved, v-necked pullover, manufactured from 55% ramie/30% acrylic/15% mohair. Attached to this garment by means of two flimsy stitches sewn into the inside of each of the shoulder seams is a light-weight, tank top, manufactured from finely knitted fabric of 95% cotton/5% spandex. Because the two components are easily separable from each other, this style will be classified as two separate garments. The submitted style is being retained by this office for reference purposes. The applicable subheading for the long-sleeved pullover will be 6110.90.9042, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…and similar articles, knitted…, of other textile materials, other, sweaters for…girls, other, other, other; and for the underlaying garment will be 6109.10.0037, HTS, which provides for …singlets, tank tops and similar garments, knitted…, of cotton, …girls’, underwear. The duty rates will be 6 and 16.5 percent ad valorem, respectively. The long-sleeved garment falls within textile category designation 845 and the underlaying garment within 352. Based upon international textile trade agreements products of Hong Kong may be 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
CIT and CAFC court opinions related to the tariff classifications in this ruling.