The tariff classification of upper body garments from South Korea

N359021 March 19, 2026 CLA-2-61:OT:RR:NC:1|:N358 CATEGORY: Classification TARIFF NO.: 6106.10.0030, 6106.10.0010 Taeheon Roh Hansoll Textile LTD. 268, Songpa-Daero Seoul 05719 Korea, South RE: The tariff classification of upper body garments from South Korea Dear Ms. Roh: In your letter dated February 20, 2026, you requested a tariff classification ruling. Style 260220A is a girl’s upper body garment constructed from 60% cotton and 40% recycled polyester knit fabric that is napped on its inner surface. The outer surface of the fabric measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting sweatshirt style garment features a round crew neckline with a rib knit collar, long sleeves with rib knit cuffs, and a rib knit straight hem at the bottom. The garment will be imported in girl’s sizes XS – XXXL. Style 260220B is a women’s loose-fitting upper body garment constructed from 95% cotton and 5% spandex waffle knit fabric. The outer surface of the garment’s fabric measures more than 10 stitches per linear centimeter in both directions. Style 260220B features a partial front opening with eight button closures that extend up through a rib knit, mock neck collar, long sleeves with rib knit cuffs, and a rib knit bottom band that does not provide tightening to the bottom of the garment. The garment will be imported in women’s sizes XS – XXXL. The applicable subheading for style 260220A will be 6106.10.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girl’s blouses and shirts, knitted or crocheted: Of cotton: Girls’: Other.” The general rate of duty will be 19.7 percent ad valorem. The applicable subheading for style 260220B will be 6106.10.0010. HTSUS, which provides for “Women’s and girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s.” The general rate of duty will be 19.7 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 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