CLA-2-61:OT:RR:NC:N1:358
Taerim Kim
Hansoll Textile LTD.
268, Songpa-Daero
Seoul 05719
South Korea
RE: The tariff classification of upper body garments from South Korea
Dear Ms. Kim:
In your letter dated December 24, 2025, you requested a tariff classification ruling. The samples will be
retained for training purposes.
Style #251224A is a girl’s upper body garment constructed of 60% cotton and 40% polyester knit fabric that
is lightly napped on its inner surface. The outer surface of the fabric measures more than nine stitches per two
centimeters in the direction the stitches were formed. The garment features a round crew neckline with a rib
knit collar, long sleeves with rib knit cuffs, a straight hem with rib knit at the bottom, and a decorative ruffle
detail present at the shoulder seams. The garment will be imported in infant’s sizes 2M and 18M and
children’s sizes 2T through 5T.
Style #251224B is a girl’s upper body garment constructed of 60% cotton and 40% polyester knit fabric that
is lightly napped on its inner surface. The outer surface of the fabric measures more than nine stitches per two
centimeters in the direction the stitches were formed. The garment features a round crew neckline with a rib
knit collar, long sleeves with rib knit cuffs, a straight hem with rib knit at the bottom, and a decorative cherry
motif on the front panel. The garment will be imported in infant’s sizes 2M and 18M and children’s sizes 2T
through 5T.
Style 251224C is a women’s cardigan-style garment constructed from 53% cotton and 47% polyester knit
fabric that is lightly napped on its inner surface. The outer surface of the fabric measures more than nine
stitches per two centimeters in the direction the stitches were formed. The garment features a full front
opening with a zippered closure, a self-fabric hood lined with 60% cotton and 40% polyester knit fabric, long
sleeves with rib knit cuffs, kangaroo pockets below the waist, and a rib knit bottom band that does not
provide tightening to the bottom of the garment. The garment will be imported in adult’s sizes XS through
XXXL.
The applicable subheading for all styles in adult’s sizes will be 6110.20.2079, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for “Sweaters, pullovers, sweatshirts; waistcoats (vests) and
similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other.” The general
rate of duty will be 16.5 percent ad valorem.
The applicable subheading for styles 251224A and 251224B in infant’s sizes will be 6111.20.3000, HTSUS,
which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Sweaters,
pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets.” The
general rate of duty will be 14.9 percent ad valorem.
The 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 Katherine Souffront at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division