CLA-2-61:OT:RR:NC:N3:361
Mr. Taerim Kim
Hansoll Textile Ltd.
268 Songpa-Daero, Seoul
05179 South Korea
RE: The tariff classification of a women’s upper body garment from South Korea
Dear Mr. Kim:
In your letter dated October 28, 2025, you requested a tariff classification ruling. Your sample will be
returned, as requested.
Style 251028A is a women’s tank-styled blouse constructed from 57 percent cotton, 39 percent modal, and 4
percent spandex knit fabric. The fabric measures at least 10 or more stitches per linear centimeter measured
in both directions. The loose-fitting garment extends from the shoulders to below the waist and features a
scoop front neckline with a three-button placket, self-fabric capping at the neckline and armholes, shoulder
straps that measure approximately two inches in width, and a straight hemmed bottom.
The applicable subheading for style 251028A will be 6106.10.0010, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for: Women’s or girls’ blouses and shirts, knitted or crocheted: Of
cotton: Women’s. The general rate of duty will be 19.7 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 of South Korea will
be subject to an additional ad valorem rate of duty of 15 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.02.56, in addition to subheading
6106.10.0010, 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)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division