The tariff classification of cotton underwear from China.
Issued June 26, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6109.10.0037, 6108.91.0005
Product description
The "Lady's Underwear Set" submitted for our examination, includes a long-sleeve top identified as style #IT902, and a #IT903, long pant. Both items are made from a cotton interlock knit material. The top has a round neck with decorative scalloped edging, elasticized wrists and a hemmed waistline. The straight- leg pants feature a gathered elastic waist and rib knit cuffs at the ankles.
CBP rationale
The applicable subheading for the #IT902, top, will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton. The applicable subheading for the #IT903, pants, will be 6108.91.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of cotton.
Full text
PD B85698 June 26, 1997 CLA-2-61:S:N:N:HO6 REH CATEGORY: Classification TARIFF NO.: 6109.10.0037, 6108.91.0005 Sino Pacific Customs Brokerage 401 Broadway, Suite 605 New York, NY 10013 Attention: Delphine R. Mui RE: The tariff classification of cotton underwear from China. Dear Ms. Mui: This will replace our earlier letter dated June 24, 1997, which showed an incorrect classification. The letter should have read as follows: In your letter dated May 28, 1997, you requested a tariff classification ruling on behalf of Chinese Native Products, Ltd. The "Lady's Underwear Set" submitted for our examination, includes a long-sleeve top identified as style #IT902, and a #IT903, long pant. Both items are made from a cotton interlock knit material. The top has a round neck with decorative scalloped edging, elasticized wrists and a hemmed waistline. The straight- leg pants feature a gathered elastic waist and rib knit cuffs at the ankles. The applicable subheading for the #IT902, top, will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton... Women's or girls': Underwear... The rate of duty will be 19.6 percent ad valorem. The applicable subheading for the #IT903, pants, will be 6108.91.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of cotton... Underwear: Underpants... The rate of duty will be 8.8 percent ad valorem. -2- Both the top and pants fall within textile category designation 352. Based upon international textile trade agreements, products of China are subject to visa requirements and 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, Michael D'Ambrosio Service Port Director St. Albans, Vt.
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