The tariff classification of an upper body garment from South Korea

N358272 February 26, 2026 CLA-2-61:OT:RR:NC:N1:358 CATEGORY: Classification TARIFF NO.: 6111.20.3000; 6110.20.2079 Taerim Kim Hansoll Textile LTD. 268, Songpa-Daero Seoul 05719 South Korea RE: The tariff classification of an upper body garment from South Korea Dear Ms. Kim: In your letter dated January 28, 2026, you requested a tariff classification ruling. The sample will be retained for training purposes. Style 260127A is a children’s upper body garment constructed of 60 percent cotton and 40 percent polyester knit fabric that is lightly napped on its inner surface. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The garment features a round crew neckline with a rib knit collar, long sleeves with rib knit cuffs, a straight hem with rib knit at the bottom, and a decorative screen print on the front panel. You indicated in subsequent correspondence that the garment will be imported in sizes 2M, 18M, 2T, 3T, 4T, and 5T. The applicable subheading for style 260127A in infant’s sizes will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets.” The general rate of duty will be 14.9 percent ad valorem. The applicable subheading for style 260127A in girls’ sizes will be 6110.20.2079, HTSUS, which provides for “Sweaters, pullovers, sweatshirts; waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other.” The general rate of duty will be 16.5 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-s ystems-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 Katherine Souffront at katherine.souffront@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division