CLA-2-61:OT:RR:NC:N3:356
Ms. Madisen Patanella
Dick's Sporting Goods
345 Court Street
Coraopolis, PA 15108
RE: The tariff classification of a women’s upper body garment from Cambodia
Dear Ms. Patanella:
In your letter dated February 12, 2026, you requested a tariff classification ruling. Our response was delayed
due to laboratory analysis. Your submitted sample was destroyed during this analysis and will not be
returned.
Style WCG1026 “Calia” is a women’s blouse constructed from 92 percent polyester and 8 percent elastane
knit fabric. The U.S. Customs and Border Protection laboratory has reported that the outer surface of the
garment’s fabric measures an average of 25 stitches per linear centimeter in the horizontal direction and 39
stitches per linear centimeter in the vertical direction. The loose-fitting garment is sleeveless and features a
partial front opening with a zippered closure that zips through a self-fabric stand-up collar; oversized
armholes; and a straight, hemmed bottom with side slits and a slightly longer back panel.
The applicable subheading for Style WCG1026 will be 6106.20.2010, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for: Women’s or girls’ blouses and shirts, knitted or crocheted: Of
man-made fibers: Other: Women’s. The general rate of duty will be 32 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 the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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 Maryalice Nowak at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division