The tariff classification of a women’s sweater from India

N353264 September 16, 2025 CLA-2-61:OT: RR:NC:N1:361 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 9903.01.84; 9903.02.26 Julian Rodriguez Exist USA 1722 NW 215th St Miami Gardens, FL 33056 RE: The tariff classification of a women’s sweater from India Dear Mr. Rodriguez: In your letter dated September 4, 2025, you requested a tariff classification ruling. Your sample will be returned, as requested. Style USW0409JR is a women’s pullover-styled sweater constructed from 100 percent acrylic knit fabric. The outer surface of the garment’s fabric measures five stitches per two centimeters in the direction the stitches were formed. The garment extends from the shoulders to below the waist and features a rolled collar, long sleeves with rib knit edging, and a straight rib knit hem with side seam slits. The applicable subheading for style USW0409JR will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The general rate of duty will be 32 percent ad valorem. Effective August 27, 2025, Executive Order 14339 imposed additional duties on products from India. At this time, products of India provided by heading 9903.01.84, except for products described in headings 9903.01.85 – 9903.01.89, will be subject to an additional ad valorem rate of duty of 25 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.84, in addition to subheading 6110.30.3059, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of India will be subject to an additional ad valorem rate of duty of 25 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.02.26, in addition to subheading 6110.30.3059 HTSUS, listed above. The tariffs and additional 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/. 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 Antoinette Peek-Williams at antoinette.peek-williams@cbp.dhs.gov. Sincerely, (for) Denise Faingar Acting Director National Commodity Specialist Division