CLA-2-61:OT:RR:NC:N1:361
Mr. Seung Hyun Jung
Theory LLC
165 Polito Avenue
Lyndhurst, NJ 07071
RE: The tariff classification of women’s knit wearing apparel from Peru
Dear Mr. Jung:
In your letter dated June 16, 2025, you requested a tariff classification ruling. Your samples will be returned
to you, as requested.
Style J0224509 is a women’s cut and sewn pullover that is constructed from 100 percent cotton slub jersey
knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in
the direction the stitches were formed. The garment features a crew neckline, short, hemmed sleeves, and a
hemmed bottom. The garment extends from the shoulders to below the waist.
Style L1024521 is a women’s T-shirt constructed of 100 percent cotton jersey knit fabric. The garment
features a crew neckline, short, hemmed sleeves, and a hemmed bottom. The garment extends from the
shoulders to below the waist.
In your ruling request you suggest classification of styles J0224509 and L1024521 under heading 6109,
Harmonized Tariff Schedule of the United States (HTSUS). The slub jersey fabric of style J0224509
precludes classification in heading 6109 as a T-shirt or similar garment.
The applicable subheading for style J0224509 will be 6110.20.2079, HTSUS, which provides for Sweaters,
pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of cotton (con):
Other: Other: Other: Women’s or girls’: Other. The general rate of duty will be 16.5 percent ad valorem.
The applicable subheading for style L1024521 will be 6109.10.0040, HTSUS, which provides for T-shirts,
singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s: T-shirts: Women’s. The
general rate of duty will be 16.5 percent ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
6110.20.2079 and 6109.10.0040, HTSUS, listed above.
The tariffs and additional 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/.
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 Antoinette Peek-Williams at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division