The tariff classification of women’s upper body garments from Nicaragua, South Korea, Bangladesh, and Indonesia

N360982May 15, 2026CLA-2-61:OT:RR:NC:N3:356
CATEGORY: Classification
TARIFF NO.: 6109.10.0060; 6110.20.2079
Taerim KimHansoll Textile Ltd.268, Songpa-Daero Seoul 05719South KoreaRE: The tariff classification of women’s upper body garments from Nicaragua, South Korea, Bangladesh,and IndonesiaDear Taerim Kim:In your letter dated
April 24, 2026
, you requested a tariff classification ruling. Your samples will be retainedin our office for training purposes.Style 260421F is a women’s tank top constructed from 57 percent cotton, 39 modal, and 4 percent spandexknit fabric. The sleeveless garment reaches from the shoulders to below the waist and features a scoop front neckline, oversized armholes, shoulder straps measuring 1 1/4 inches in width, a scoop rear neckline that fallsbelow the nape of the neck, rib knit capping around the neckline and armholes,and a straight, hemmed bottom.Style 260421G is a women’s upper body garment constructed from 58 percent cotton, 38 percent modal, and4 percent spandex knit fabric.The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed.The sleeveless garment reaches from the shoulders to below the waist and features a curved front neckline, oversized armholes, shoulder straps measuring 2 1/2inches in width, a rear neckline that does not fallbelow the nape of the neck, rib knit capping around the neckline and armholes, and a straight, hemmed bottom. Although you refer to the garment as a tank top, it lacks a tank silhouette. Specifically, as noted above, the rear neckline does not fall below the nape of the neck, and there is no appearance of straps in the back.Style 260421H is a women’s tank top constructed from 95 percent cotton and 5 percent spandex knit fabric. The sleeveless garment reaches from the shoulders to below the waist and features a scoop front neckline,oversized armholes, shoulder straps measuring 1 1/2 inches in width, a curved rear neckline that falls beneaththe nape of the neck, rib knit edging around the neckline and armholes, and a straight, hemmed bottom.
Style 260421I is a women’s upper body garment constructed from 57 percent cotton, 39 percent modal, and 4percent spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches pertwo centimeters in the direction the stitches were formed. The sleeveless garment reaches from the shouldersto below the waist and features a scoop front neckline, a partial front opening with three right-over-left buttonclosures on the placket, oversized armholes, shoulder straps measuring 2 1/16 inches in width, a rear necklinethat does not fall below the nape of the neck, capping around the neckline and armholes, and a straight,hemmed bottom. Although you refer to the garment as a tank top, it lacks a tank silhouette. Specifically, asnoted above, the rear neckline does not fall below the nape of the neck, and there is no appearance of strapsin the back. Style 260421J is a women’s tank top constructed from 60 percent cotton and 40 percent polyester knit fabric. The sleeveless garment reaches from the shoulders to the waist and features a U-shaped front neckline,spaghetti straps, oversized armholes, a curved rear neckline that falls beneath the nape of the neck, and astraight, hemmed bottom.The applicable subheading for Styles 260421F, 260421H, and 260421J will be 6109.10.0060, HarmonizedTariff Schedule of the United States (HTSUS), which provides for: T-shirts, singlets, tank tops and similargarments, knitted or crocheted: Of Cotton: Women’s or girls’: Other: Tank tops: Women’s. The rate of dutywill be 16.5 percent ad valorem.The applicable subheading for Styles 260421G and 260421I will be 6110.20.2079, HTSUS, which providesfor: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton:Other: Other: Other: Women’s or girls’: Other. The general rate of duty will be 16.5 percent ad valore m.Style 260421G is not marked with its country of origin. Section 134.11 of the Customs Regulations (19C.F.R. 134.11) provides, in part: Unless excepted by law... every article of foreign origin (or its container)imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as thenature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in theU.S. the English name of the country of origin of the article, at the time of importation into the Customsterritory of the U.S. Further, Treasury Decision (T.D.) 54640(6) (1958) provides, in pertinent part: Subject tothe exceptions from marking provided under Section 304(a), Tariff Act of 1930, as amended… wearingapparel, such as shirts, blouses, coats and sweaters, etc., must be legibly and conspicuously marked with thename of the country of origin by means of a fabric label or label made from natural or synthetic film sewn orotherwise permanently affixed on the inside center of the neck midway between the shoulder seams or in thatimmediate area or otherwise permanently marked in that area in some other manner.Additionally, none of the garments is marked with its fiber content. Textile fiber products imported into theUnited States must be labeled in accordance with the Textile Fiber Products Identification Act (15 U.S.C. 70through 70k) and the rules promulgated thereunder by the Federal Trade Commission. We suggest youcontact the Federal Trade Commission, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 forinformation concerning the requirements of this Act. Information may also be obtained at the Federal TradeCommission website, www.ftc.gov.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