The tariff classification of four men’s garments and a girls’ garment from China

N361038May 19, 2026CLA-2-61:OT:RR:NC:N3:356
CATEGORY: Classification
TARIFF NO.: 6110.20.2041; 6110.20.2069; 6110.30.3059; 6210.20.9049
Ms. Casey Wehneradidas Group, Inc.6650 North Basin Avenue, Suite L, Dock 23Portland, OR 97217RE: The tariff classification of four men’s garments and a girls’ garment from ChinaDear Ms. Wehner:In your letter dated
April 27, 2026
, you requested a tariff classification ruling. Your samples will be returnedas you requested.Style LE7688 is a girls’ rash guard constructed from 82 percent polyester and 18 percent elastane tricot knitfabric. 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 panelbelow the neckline.Style KZ1786 is a men’s sweatshirt constructed from 70 percent cotton and 30 percent polyester knit fabricthat 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; anda 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 percentpolyester fabric that is napped on its inner surface.The outer surface of the garment’s fabric measures morethan nine stitches per two centimeters in the direction the stitches were formed. Style KU3246 features aself-fabric hood with a drawstring; long sleeves with rib knit cuffs; an embroidered logo on the left chest; akangaroo pocket on the lower front panel below the waist; three overlay stripes on each shoulder and outersleeve extending from the neckline to each cuff; and a loose-fitting, rib knit bottom band that does notprovide 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 percentpolyester 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 LF3019features a self-fabric hood; long sleeves with rib knit cuffs; side seam pockets with zippered closures belowthe waist; and a loose-fitting, rib knit bottom band that does not provide tightening to the bottom of thegarment. The front panel is of pieced construction and includes a 3 ½-inch-wide woven fabric overlay thatextends across the chest from side seam to side seam. This overlay is bordered by piping at the top andbottom and features an embroidered logo design. Additionally, the lower inner surface of the garment islined with a contrasting knit fabric that is sewn to the garment at each side seam and at the top of the rib knitbottom band.Style S2725W906H is a men’s jacket. In your request, and a follow-up email with your office, youconfirmed the jacket is constructed from 59 percent cotton, 27 percent polyester, 11 percent viscose, and 3percent 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 thetop of the collar; long, vented sleeves with buttoned cuffs; pockets below the waist; and a banded bottomwith adjustable button tabs.You suggest classification of Style LE7688 under subheading 6112.41.0010, Harmonized Tariff Schedule ofthe United States (HTSUS), which provides for girls’ knitted or crocheted swimwear, of synthetic fibers. Wedisagree. While use of this garment at the beach or during swimming-related activities is appropriate, wefind that its styling characteristics indicate that it is appropriate for use in a variety of activities unrelated toswimming.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 asweatshirt 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, ofcotton. 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 inheading 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 advalorem.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 providesfor: 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 2725W906H will be 6210.20.9049, HTSUS, which provides for:SGarments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the typedescribed 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 ifthey 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 yourlocal Customs office prior to importation. At time of entry, CBP may choose to verify your right to importgoods 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 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