The tariff classification of cotton underwear from Hong Kong, China or Bangladesh.
Issued January 17, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6109.10.0037, 6108.21.0010
Product description
The submitted sample, style 131, is a women's 100 percent knit cotton white crop tank style top and brief that you claim are sold as a set. The cropped undershirt measures 12 inches from the shoulder to the elasticized banded bottom and features self capping on the U-shaped neck and armholes. The woman's brief features an elasticized banded waist and hi-cut leg openings with self capping. The following styles are identical to style 131 except for color: style 130 is pink, style 125 is red and style 128 is black.
CBP rationale
The applicable subheading for the briefs will be 6108.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' slips, petticoats, briefs, panties, . The applicable subheading for the crop tops will be 6109.10.0037, HTS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: women's or girls: underwear.
Full text
NY 805215 January 17, 1995 CLA-2-61:S:N5 354 805215 CATEGORY: Classification TARIFF NO.: 6108.21.0010; 6109.10.0037 Ms. Debbie Moore Radix Group International, Inc. 753 Port America Place, Suite 102 Grapevine, TX 76051 RE: The tariff classification of cotton underwear from Hong Kong, China or Bangladesh. Dear Ms. Moore: In your letter dated December 16, 1994, on behalf of Wanda Manufacturing Corporation, you requested a classification ruling. The submitted sample, style 131, is a women's 100 percent knit cotton white crop tank style top and brief that you claim are sold as a set. The cropped undershirt measures 12 inches from the shoulder to the elasticized banded bottom and features self capping on the U-shaped neck and armholes. The woman's brief features an elasticized banded waist and hi-cut leg openings with self capping. The following styles are identical to style 131 except for color: style 130 is pink, style 125 is red and style 128 is black. The applicable subheading for the briefs will be 6108.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' slips, petticoats, briefs, panties, . . . and similar articles, knitted or crocheted: briefs and panties: of cotton, women's. The duty rate will be 8 percent ad valorem. The applicable subheading for the crop tops will be 6109.10.0037, HTS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: women's or girls: underwear. The duty rate will be 20.6 percent ad valorem. All styles fall within textile category designation 352. Based upon international textile trade agreements, products of Hong Kong, China and Bangladesh are subject to visa requirements. Products of China and Bangladesh are also subject to quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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