The tariff classification of a women’s knit sweater from Cambodia

N348143 January 28, 2026 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.90.9030 Ms. Kristina Rodriguez J. Crew Group 225 Liberty Street New York, NY 10281 RE: The tariff classification of a women’s knit sweater from Cambodia Dear Ms. Rodriguez: In your letter dated April 23, 2025, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. The sample was destroyed during this analysis. Style 239375 is a women’s knit sweater stated to be constructed from 71 percent polyester, 18 percent wool, 9 percent metallic, and 2 percent elastane knit fabric. The outer surface of the garment’s fabric measures less than 9 stitches per 2 centimeters measured in the direction the stitches were formed. Style 239375 features a crew neckline, long sleeves with rubbed cuffs, decorative sequins, and a ribbed bottom. The garment extends below the waist. Due to the garment’s composition, it is 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. The weight of all fibers present in 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 Style 239375 is composed of a single ten-ply yarn, with all plies twisted together. The yarn consists of several components: one one-ply polyester yarn, one one-ply polyester/wool yarn, one two-ply polyester/elastomeric yarn, and three two-ply metallic yarns. The laboratory also reported the overall fiber content of the garment to be as follows: 73.3 polyester, 16.7 percent wool, 8.6 metallic, and 1.4 percent elastane. The applicable subheading for Style 239375 will be 6110.90.9030, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests), and similar articles, knitted or crocheted: Of other textile materials: Other: Sweaters for women or girls: Subject to man-made fiber restraints. The general rate of duty will be 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 Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ. 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 maryalice.nowak@cbp.dhs.gov. Sincerely, (for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division