The tariff classification of a women’s sweater from Cambodia

N351060June 9, 2026CLA-2-61:OT:RR:NC:N3:356
CATEGORY: Classification
TARIFF NO.: 6110.90.9030
Ms. Michelle Aranda-GranTommy Bahama400 Fairview North, Suite 488Seattle, WA 98109RE: The tariff classification of a women’s sweater from CambodiaDear Ms. Aranda-Gran:In your letter dated
July 7, 2025
, you requested a tariff classification ruling. Our response was delayed due tolaboratory analysis. Your submitted sample was destroyed during this analysis and will not be returned.Style 261-SW421136 is a women’s knit sweater with a stated fiber content of 50 percent polyester, 30percent cotton, 10 percent nylon, 5 percent viscose (rayon), 3 percent linen (flax), and 2 percent metallic. The outer surface of the garment’s fabric measures less than nine stitches per two centimeters in the directionthe stitches were formed. Style 261-SW421136 is sleeveless and features a rib knit crew neckline, oversizedarmholes, and a bottom band you describe as “fancy rib knit.”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 theUnited States (HTSUS), and then to determine the chief weight of the fabric. The weight of all fibers presentin a yarn that qualifies under heading 5605, HTSUS, is governed by Section XI, Note 2 (B)(a) at the six- andeight-digit level.s The U.S. Customs and Border Protection laboratory has reported that Style 261-SW421136 is constructedfrom one six-ply yarn that is comprised of four one-ply yarns and one two-ply yarn. The two yarns of thetwo-ply yarn are twisted together, and then all five yarns are twisted together. The overall fiber content of the garment is 58.91 percent polyester, 28.32 percent cotton, 8.54 percent nylon, 2.21 percent metallic, and2.02 percent rayon/flax. The applicable subheading for Style 261-SW421136 will be 6110.90.9030, HTSUS, which provides for:Sweaters, pullovers, sweatshirts, waistcoats (vests), and similar articles, knitted or crocheted: Of other textilematerials: Other: Sweaters for women or girls: Subject to man-made fiber restraints. The general rate of dutywill be 6 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