The tariff classification of women’s garments from the Dominican Republic

N362517 July 8, 2026 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6104.69.2060; 6114.30.1020 Ms. Sarah Tanaka Wacoal America, Inc. One Wacoal Plaza Lyndhurst, NJ 07071 RE: The tariff classification of women’s garments from the Dominican Republic Dear Ms. Tanaka: In correspondence dated June 17, 2026, you requested a tariff classification ruling. Your submitted samples will be destroyed. Style 811354 is a women’s upper body garment constructed from 90 percent modal and 10 percent elastane, finely knit fabric. The sleeveless garment features a built-in shelf bra that is securely sewn into the neckline and underarms; a slightly curved front neckline; adjustable shoulder straps that measure approximately 3/8 inch in width; a straight back neckline that extends from shoulder strap to shoulder strap; capping at the neckline and armholes: and a straight bottom with a lettuce edge. Style 839354 is a pair of women’s shorts constructed from 90 percent modal and 10 elastane finely knit fabric. The garment falls above the knee and features a self-fabric waistband measuring approximately 4¼ inches in width, which apparently may be worn either gathered or folded over; a crotch lining of 100 percent cotton knit fabric; and leg openings with lettuce edges. You ask whether Style 811354 is classifiable under subheading 6108.32.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s pajamas of man-made fibers. We find that there is nothing about the styling, fabric, cut, or construction of this garment that indicates that it is designed primarily for wear to bed. The garment at issue may be worn to bed for sleeping; however, it is our opinion that its principal use is for “home comfort” and lounging. The garment can easily make the transition from inside the home (in a private setting) to outside the home (and a more social environment). Further, the features enumerated above are all consistent with the classification of the subject garment as a top with a built-in shelf bra. You also ask whether Style 839354 is classifiable under subheading 6108.22.9020, HTSUS, which provides for women’s briefs and panties of man-made fibers. However, this garment would not ordinarily be worn under another garment and is suitable for wear in public. Because of this, it is not considered underwear under heading 6108. The applicable subheading for Style 811354 will be 6114.30.1020, HTSUS, which provides for: Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’. The general rate of duty will be 28.2 percent ad valorem. The applicable subheading for Style 839354 will be 6104.69.2060, HTSUS, which provides for: Women's shorts (other than swimwear), knitted or crocheted: Of other textile materials: Of artificial fiber: Shorts. The general rate of duty will be 28.2 percent ad valorem. The submitted samples are not properly marked with their country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides, in part: Unless excepted by law... every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. Further, Treasury Decision (T.D.) 54640(6) (1958) provides, in pertinent part: Subject to the exceptions from marking provided under Section 304(a), Tariff Act of 1930, as amended…wearing apparel, such as shirts, blouses, coats and sweaters, etc., must be legibly and conspicuously marked with the name of the country of origin by means of a fabric label or label made from natural or synthetic film sewn or otherwise permanently affixed on the inside center of the neck midway between the shoulder seams or in that immediate area or otherwise permanently marked in that area in some other manner. Similarly, Treasury Decision (T.D.) 71-264(3) provides, in pertinent part, that “trousers, slacks, jeans, and similar wearing apparel shall be marked to indicate the country of origin by means of a permanent label affixed in a conspicuous location on the garments, such as the inside of the waistband.” Additionally, the submitted samples are not marked with their fiber content. Textile fiber products imported into the United States must be labeled in accordance with the Textile Fiber Products Identification Act (15 U.S.C.70 through 70k) and the rules promulgated thereunder by the Federal Trade Commission. We suggest you contact the Federal Trade Commission, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 for information concerning the requirements of this Act. Information may also be obtained at the Federal Trade Commission website, www.ftc.gov. Additionally, the submitted sample is not marked with its fiber content. Textile fiber products imported into the United States must be labeled in accordance with the Textile Fiber Products Identification Act (15 U.S.C.70 through 70k) and the rules promulgated thereunder by the Federal Trade Commission. We suggest you contact the Federal Trade Commission, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 for information concerning the requirements of this Act. Information may also be obtained at the Federal Trade Commission website, www.ftc.gov. The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division