CLA-2-61:OT:RR:NC:N3:361
Mr. Taeheon Roh
Hansoll Textile Ltd.
268 Songpa-Daero, Seoul
05179 South Korea
RE: The tariff classification of women’s upper body garments from South Korea.
Dear Mr. Roh:
In your letter dated November 17, 2025, you requested a tariff classification ruling. Samples were provided.
Style 251117A is a women’s short sleeve pullover garment constructed of 58 percent cotton, 38 percent
polyester, and 4 percent spandex knit fabric. The fabric’s outer surface measures at least ten or more stitches
per linear centimeter measured in both directions. The loose-fitting garment features short puff sleeves, a
crew neckline, cuffed sleeves and a straight banded hem bottom. The garment reaches below the waist.
Style 251117B is a women’s long sleeve pullover garment constructed of 70 percent cotton and 30 percent
polyester knit fabric. The fabric’s outer surface measures more than nine stitches per two centimeters in the
direction the stitches were formed. The pullover features a crew neckline with self-fabric ties at the side
neckline, long sleeves with rib knit cuffs and a rib knit hem. The garment reaches below the waist.
Style 251117C is a women’s long sleeve pullover garment constructed of 70 percent cotton and 30 per cent
polyester knit fabric. The fabric’s outer surface measures more than nine stitches per two centimeters in the
direction the stitches were formed. The pullover features a ribbed mock neckline, long sleeves with rib knit
cuffs and a rib knit hem. The garment reaches below the waist.
Style 251117D is a women’s sleeveless pull over garment constructed of 53 percent polyester, 40 percent
rayon, and 7 percent spandex knit fabric. The fabric’s outer surface measures at least ten or more stitches per
linear centimeter measured in both directions. The loose-fitting garment features a v-neckline, binding at the
armholes, and a straight hemmed bottom. The garment reaches below the waist.
Based on the appearances of styles 251117A, and style 251117D, and in accordance with the reasoning set
forth in Headquarters Ruling Letters H325360 and H324935, dated May 22, 2022, and May 26, 2022,
respectively, we find both styles are loose-fitting blouses of heading 6106, HTSUS. Styles 251117A and style
251117D have characteristics common to blouses, as enumerated in Note 4 to Chapter 61, Harmonized Tariff
Schedule of the United States (HTSUS), therefore, precluding them from headings 6109 and 6110.
The applicable subheading for style 251117A will be 6106.10.0010, 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.
The applicable subheading for style 251117B and style 251117C 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 251117D will be 6106.20.2010, HTSUS, which provides for Women’s
and girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. The general duty
rate will be 32 percent ad valorem.
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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division