The tariff classification of a women’s upper body garment from Cambodia

N358843June 16, 2026CLA-2-61:OT:RR:NC:N3:356
CATEGORY: Classification
TARIFF NO.: 6106.20.2010
Ms. Madisen PatanellaDick's Sporting Goods345 Court StreetCoraopolis, PA 15108RE: The tariff classification of a women’s upper body garment from CambodiaDear Ms. Patanella:In your letter dated
February 12, 2026
, you requested a tariff classification ruling. Our response was delayeddue to laboratory analysis. Your submitted sample was destroyed during this analysis and will not bereturned.Style WCG1026 “Calia” is a women’s blouse constructed from 92 percent polyester and 8 percent elastaneknit fabric.he U.S. Customs and Border Protection laboratory has reported that the outer surface of the Tgarment’s fabric measures an average of 2 stitches per linear centimeter and 35in the horizontal direction 9stitches per linear centimeter in the vertical direction.he loose-fitting garment is sleeveless and features a Tpartial front opening with a zippered closure that zips through a self-fabric stand-up collar; oversizedarmholes; and a straight, bottom with a slightly longer back panel. hemmedside slits and The applicable subheading for Style WCG1026 will be 6106.20.2010, Harmonized Tariff Schedule of theUnited States (HTSUS), which provides for: Women’s or girls’ blouses and shirts, knitted or crocheted: Ofman-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 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