N362700 New York Ruling Active

The tariff classification of men’s upper body garments from Jordan

Issued July 20, 2026 by U.S. Customs and Border Protection.

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NY N362700 (July 20, 2026)

Tariff classification

HTS codes: 6105.20.2010, 6110.30.3053

Headings: 6110, 6105

Product description

Your submitted samples will be returned as requested. Style 1025AD, submitted in a men’s size medium, is a men’s upper body garment constructed from 92 percent polyester and 8 percent spandex knit fabric that is lightly brushed on its inner surface. The outer surface of the garment’s fabric measures more than 10 stitches per linear centimeter in both the horizontal and vertical directions. Style 1025AD features a partial front opening with a zippered closure that zips through a self-fabric stand-up collar; a zipper garage at the top of the collar; long sleeves with self-fabric capping at the ends; and a straight, hemmed bottom. Style 1000AD, submitted in a men’s size medium, is a men’s cut and sewn upper body garment constructed from 100 percent polyester knit fabric that is lightly brushed on its inner and outer surfaces. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. Style 1000AD features a partial front opening with a zippered closure that zips through a self-fabric stand-up collar; long, hemmed sleeves; side seam pockets below the waist; and a straight, hemmed bottom. You ask whether Style 1025AD is classifiable under heading 6101, Harmonized Tariff Schedule of the United States (HTSUS), which provides, inter alia, for men’s or boys’ knitted anoraks, windbreakers, and similar articles. However, the garment lacks the character of an outerwear jacket. The styling, cut, and features do not support a finding that this item is an outerwear jacket designed for wear over all other clothing for protection against the elements. Additionally,

Full text

N362700
July 20, 2026
CLA-2-61:OT:RR:NC:N3:356
CATEGORY: Classification
TARIFF NO.: 6105.20.2010; 6110.30.3053
Mr. Richard Recupero LT Uniforms LLC 101 Crawfords Corner Road Holmdel, NJ 07733-1900 RE: The tariff classification of men’s upper body garments from Jordan Dear Mr. Recupero: In your letter dated June 29, 2026, you requested a tariff classification ruling. Your submitted samples will be returned as requested. Style 1025AD, submitted in a men’s size medium, is a men’s upper body garment constructed from 92 percent polyester and 8 percent spandex knit fabric that is lightly brushed on its inner surface. The outer surface of the garment’s fabric measures more than 10 stitches per linear centimeter in both the horizontal and vertical directions. Style 1025AD features a partial front opening with a zippered closure that zips through a self-fabric stand-up collar; a zipper garage at the top of the collar; long sleeves with self-fabric capping at the ends; and a straight, hemmed bottom. Style 1000AD, submitted in a men’s size medium, is a men’s cut and sewn upper body garment constructed from 100 percent polyester knit fabric that is lightly brushed on its inner and outer surfaces. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. Style 1000AD features a partial front opening with a zippered closure that zips through a self-fabric stand-up collar; long, hemmed sleeves; side seam pockets below the waist; and a straight, hemmed bottom. You ask whether Style 1025AD is classifiable under heading 6101, Harmonized Tariff Schedule of the United States (HTSUS), which provides, inter alia, for men’s or boys’ knitted anoraks, windbreakers, and similar articles. However, the garment lacks the character of an outerwear jacket. The styling, cut, and features do not support a finding that this item is an outerwear jacket designed for wear over all other clothing for protection against the elements. Additionally, you state that the side seam pockets of Style 1000AD are not below the waist, but at the waist. However, we placed the sample garment on an appropriate size mannequin and found that a portion of each

of these pockets is below the waist. Per Headquarters Ruling Letter H293112, dated April 26, 2018, if any part of a pocket is below the waist, it is considered a pocket below the waist. The applicable subheading for Style 1025AD will be 6105.20.2010, HTSUS, which provides for: Men’s or boys’ shirts, knitted or crocheted: Of man-made fibers: Other: Men’s. The general rate of duty will be 32 percent ad valorem. The applicable subheading for Style 1000AD will be 6110.30.3053, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other. 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 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

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