The tariff classification of a women’s sweater from Cambodia

N348145June 10, 2026CLA-2-61:OT:RR:NC:N3:356
CATEGORY: Classification
TARIFF NO.: 6110.30.3020
Ms. Kristina RodriguezJ. Crew Group225 Liberty StreetNew York, NY 10281RE: The tariff classification of a women’s sweater from CambodiaDear Ms. Rodriguez:In your letter dated
April 23, 2025
, you requested a tariff classification ruling. Our response was delayed dueto laboratory analysis. Your submitted sample was destroyed during this analysis and will not be returned.Style 239318 is a women’s knit sweater with a stated fiber content of 81 percent polyamide and percent19 metallic.he outer surface of the garment’s fabric measures nine stitches per two centimeters in the Tdirection the stitches were formed. Style 239318 featuresa crew neckline, short sleeves with rib knit cuffs, and a rib knit bottom.Due to the composition of the garment, it was necessary to analyze each yarn in the garment to determinewhether any yarn qualifies as a metalized yarn under heading 5605, Harmonized Tariff Schedule of theThe weight of all fibers presentUnited States (HTSUS), and then to determine the chief weight of the fabric. in a yarn that qualifies under heading 5605, HTSUS, is governed by Section XI, Note 2 (B)(a) at the six- andeight-digit level.sThe U.S. Customs and Border Protection laboratory has reported that Style 239318 is constructed from aone-ply nylon chain stitch yarn (31.2 percent by weight) with protruding short-length metalized yarns (17.1percent by weight) and protruding short-length nylon yarns (51.7 percent by weight) inserted along the lengthof the chain stitch yarn. The metalized yarn is composed of a one-ply polyester yarn and a one-ply metallic yarn that are twisted together. Accordingly, this yarn is considered to be metalized for tariff purposes. However, neither of the short-length yarns is twisted with any other yarn. The overall fiber content of the garment is 82.9 percent nylon and 17.1 metalized.The applicable subheading for Style 239318 will be 6110.30.3020, HTSUS, which provides for: Sweaters,pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers:Other: Other: Other: Other: Sweaters: 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 providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties 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 eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems 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 asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Maryalice Nowak at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division