Clothing item is taxing in New York when the Clothing item is less than $110.00
Not all counties and cities within New York State follow the Clothing rule. So no tax will appear at the state level, but it may at the county, city, and STJ levels. Information about the Clothing rule can be found on the New York State Department of Revenue site.
Avalara has tax codes built especially to handle items that vary in taxability from state to state.