RE: The tariff classification of a women’s pullover from China

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N361278 August 21, 2026 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2077 Ms. Angie McDaniel Oxford Industries, Inc. 999 Peachtree Street NE, Suite 1225 Atlanta, GA 30309 RE: The tariff classification of a women’s pullover from China Dear Ms. McDaniel: In a letter dated May 5, 2026, a tariff classification ruling was requested on a women’s upper body garment. Our response was delayed due to laboratory analysis. The submitted sample will be returned as requested. Style 253-SW421090 “Crystal Sands Bateau Nk” is a women’s pullover garment with a stated fiber content of 54 percent cotton, 40 percent viscose (rayon), 3 percent polyester, and 3 percent metallic. The outer surface of the garment’s fabric measures less than 10 stitches per linear centimeter in both the horizontal and vertical directions. It also measures more than nine stitches per two centimeters, and less than 18 stitches per two centimeters, in the direction the stitches were formed. Style 253-SW421090 features a contoured boat neckline, long sleeves with rib knit cuffs formed by a change in knit pattern, and a rib knit bottom band formed by a change in knit pattern. All components (the front and back panels, the sleeves, and the neckline) are knit to shape and have been assembled by looping and linking. Due to the composition of the garment, it was necessary to analyze each yarn in the garment to determine whether any yarn qualifies as a metalized yarn under heading 5605, Harmonized Tariff Schedule of the United States (HTSUS), and then to determine the chief weight of the fabric. A yarn that qualifies under heading 5605, HTSUS, is governed by Section XI, Note 2 (B)(a) at the six- and eight-digit levels. The U.S. Customs and Border Protection laboratory has reported that the fabric of Style 253-SW421090 is composed of two yarns that are not twisted, gimped, or cabled together. Yarn 1 (63 percent by weight of the fabric) is comprised of two two-ply cotton/rayon yarns and has a fiber content of 60.4 percent cotton and 39.6 percent rayon. Yarn 2 (37 percent by weight of the fabric) is composed of one 4-ply metalized yarn consisting of one two-ply polyester filament/metallic yarn that is twisted with two one-ply cotton/rayon yarns. The overall fiber content of the garment is 38.1 percent cotton, 37.0 percent metallized, and 24.9 percent rayon.
The applicable subheading for Style 253-SW421090 will be 6110.20.2077, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Knit to shape articles described in statistical note 6 to this chapter. The general rate of duty will be 16.6 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 provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties 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 either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems 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 as identified 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 the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border 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 periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Maryalice Nowak at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division