CLA-2-62:OT:RR:NC:N3:360
Taeheon Roh
Hansoll Textile Ltd.
268, Songpa-Daero Seoul
Seoul 05719
South Korea
RE: The tariff classification of women’s garments from South Korea
Dear Mr. Roh:
In your letter dated December 1, 2025, you requested a tariff classification ruling. Your samples will be
retained by this office.
Style 251201A is a women’s blouse constructed from 55% cotton, 41% polyester, and 4% spandex rib 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 boat neckline, short
sleeves, and a hemmed bottom.
Style 251201B is a women’s dress constructed from both knit and woven components. The upper portion,
extending from the shoulders to the waist, is constructed from 55% cotton, 38% modal, and 7% spandex knit
fabric. The round neckline, cap sleeves, self-fabric belt, and lower portion of the dress, extending from the
waist to the calf area, are constructed from 100% cotton woven fabric.
The dress is constructed from both knit and woven components, and neither the knit fabric nor the woven
fabric imparts the essential character. The dress will be classified in accordance with the General Rules of
Interpretation (GRI) 3(c) under the heading that occurs last in numerical order in the Harmonized Tariff
Schedule of the United States (HTSUS).
The applicable subheading for style 251201A 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 251201B will be 6204.42.3050, HTSUS, which provides for Women’s or
girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace
overalls, breeches and shorts (other than swimwear): Dresses: Of cotton: Other: Other: Other: Other:
Women’s. The duty rate will be 8.4 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.
At the time of Entry/Entry Summary, you may be requested to verify the information for any specific
shipment or product.
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 Kimberly Rackett at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division