CLA-2-61:OT:RR:NC:N3:356
Ms. Casey Wehner
adidas Group, Inc.
6650 North Basin Avenue, Suite L, Dock 23
Portland, OR 97217
RE: The tariff classification of four men’s garments and a girls’ garment from China
Dear Ms. Wehner:
In your letter dated April 27, 2026, you requested a tariff classification ruling. Your samples will be returned
as you requested.
Style LE7688 is a girls’ rash guard constructed from 82 percent polyester and 18 percent elastane tricot knit
fabric. The garment features a close-fitting design; long, hemmed sleeves; a crew neckline; and a straight,
hemmed bottom. The front panel is decorated with a large “adidas” logo and Disney character graphics,
while the left sleeve bears the “adidas” logo. There are also three vertical stripes on the upper back panel
below the neckline.
Style KZ1786 is a men’s sweatshirt constructed from 70 percent cotton and 30 percent polyester knit fabric
that is napped on its inner surface. The outer surface of the garment’s fabric measures more than nine
stitches per two centimeters in the direction the stitches were formed. Style KZ1786 features a rib knit crew
neckline; long sleeves with rib knit cuffs; embroidered and heat transfer words and designs on the chest; and
a snug-fitting, rib knit bottom band that provides tightening to the bottom of the garment.
Style KU3246 is a men’s cut and sewn pullover garment constructed from 82 percent cotton and 18 percent
polyester fabric that is napped on its inner surface. The outer surface of the garment’s fabric measures more
than nine stitches per two centimeters in the direction the stitches were formed. Style KU3246 features a
self-fabric hood with a drawstring; long sleeves with rib knit cuffs; an embroidered logo on the left chest; a
kangaroo pocket on the lower front panel below the waist; three overlay stripes on each shoulder and outer
sleeve extending from the neckline to each cuff; and a loose-fitting, rib knit bottom band that does not
provide tightening to the bottom of the garment.
Style LF3019 is a men’s cut and sewn pullover garment constructed from 83 percent cotton and 17 percent
polyester knitted fabric that is napped on its inner surface. The outer surface of the main body fabric
measures more than nine stitches per two centimeters in the direction the stitches were formed. Style LF3019
features a self-fabric hood; long sleeves with rib knit cuffs; side seam pockets with zippered closures below
the waist; and a loose-fitting, rib knit bottom band that does not provide tightening to the bottom of the
garment. The front panel is of pieced construction and includes a 3 ½-inch-wide woven fabric overlay that
extends across the chest from side seam to side seam. This overlay is bordered by piping at the top and
bottom and features an embroidered logo design. Additionally, the lower inner surface of the garment is
lined with a contrasting knit fabric that is sewn to the garment at each side seam and at the top of the rib knit
bottom band.
Style S2725W906H is a men’s jacket. In your request, and a follow-up email with your office, you
confirmed the jacket is constructed from 59 percent cotton, 27 percent polyester, 11 percent viscose, and 3
percent elastane woven fabric that is covered on the outer surface with 100 percent viscose flock. The
unlined jacket features a stand-up collar; a full front opening secured by a zippered closure extending to the
top of the collar; long, vented sleeves with buttoned cuffs; pockets below the waist; and a banded bottom
with adjustable button tabs.
You suggest classification of Style LE7688 under subheading 6112.41.0010, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for girls’ knitted or crocheted swimwear, of synthetic fibers. We
disagree. While use of this garment at the beach or during swimming-related activities is appropriate, we
find that its styling characteristics indicate that it is appropriate for use in a variety of activities unrelated to
swimming.
You also suggest classification of Styles KZ1786, KU3246, and LF3019 under subheading 6110.20.2041,
HTSUS, which provides for men’s sweatshirts of man-made fibers. We agree with respect to Style KZ1786.
However, as noted above, neither Style KU3246 nor Style LF3019 has the snug-fitting bottom required for a
sweatshirt classification.
Additionally, you suggest classification of Style S2725W906H under subheading 6201.30.8051, HTSUS,
which provides for men’s knitted or crocheted overcoats, anoraks, windbreakers, and similar articles, of
cotton. However, in accordance with HTSUS, Chapter 62, Legal Note 6, garments that are, prima facie,
classifiable in heading 6210 and any other heading in Chapter 62 (except heading 6209) are to be classified in
heading 6210.
The applicable subheading for Style LE7688 will be 6110.30.3059, HTSUS, which provides for: Sweaters,
pullovers, sweatshirts, waistcoats (vests), and similar articles, knitted or crocheted: Of man-made fibers:
Other: Other: Other: Other: Other: Women’s or girls’: Other. The general rate of duty will be 32 percent ad
valorem.
The applicable subheading for Style KZ1786 will be 6110.20.2041, HTSUS, which provides for: Sweaters,
pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other:
Sweatshirts: Men’s. The general rate of duty will be 16.5 percent ad valorem.
The applicable subheading for Styles KU3246 and LF3019 will be 6110.20.2069, HTSUS, which provides
for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton:
Other: Other: Other: Men’s or boys’: Other. The general rate of duty will be 16.5 percent ad valorem.
The applicable subheading for style S2725W906H will be 6210.20.9049, HTSUS, which provides for:
Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type
described in heading 6201: Other: Other: Anoraks (including ski-jackets), wind breakers and similar articles:
Other: Other. The general rate of duty will be 6.2 percent ad valorem.
Importations of style LE7688 may be subject to the provisions of Section 133 of the Customs Regulations if
they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and
Border Protection (CBP). If you are an authorized importer of the product we recommend notifying your
local Customs office prior to importation. At time of entry, CBP may choose to verify your right to import
goods featuring copies or simulations of such registered trademarks, trade names, or copyrights.
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