OT:RR:NC:N1:361
Samuel Focarino
Comet Customs Brokers, Inc.
193 E. Merrick Rd.
Valley Stream, NY 11580
RE: The classification and country of origin of various knit to shape women’s garments
Dear Mr. Focarino:
In your letter dated March 19, 2025, you requested a classification and country of origin determination for a
women’s knitted long dress, knitted skirt, knitted pants, knitted sweater and knitted open cardigan which will
be imported into the United States.
The women’s long dress is constructed from 87 percent cotton, 11 percent nylon, and 2 percent elastane knit
fabric. The pullover dress features a round neckline and side slits at the hem. The garment extends to below
mid-thigh and the front and back panels are considered knit to shape.
The women’s skirt is constructed from 87 percent cotton, 11 percent nylon, and 2 percent elastane knit fabric.
The pull-on skirt features a ribbed waistband, and a left bottom side slit. The garment extends to below the
knees. The front and back panels are considered knit to shape.
The women’s pants are constructed from 87 percent cotton, 11 percent nylon, and 2 percent elastane knit
fabric. The pull-on pants feature a ribbed waistband, and the garment extends to below the calves. The panels
are considered knit to shape.
The women’s sweater is constructed from 95 percent cotton and 5 percent cashmere knit fabric. The outer
surface of the garment’s fabric measures more than nine stitches per two centimeters, but less than or equal to
eighteen stitches per two centimeters in the direction the stitches were formed. The crew neck sweater
features a rib knit collar, long sleeves with rib knit cuffs, and a straight rib knit hem. The garment extends to
below the waist. All panels of the garment are considered knit to shape.
The women’s open cardigan is constructed from 100 percent viscose. The outer surface of the garment’s
fabric measures more than nine stitches per two centimeters, but less than or equal to eighteen stitches per
two centimeters in the direction the stitches were formed. The cardigan features a deep v-neckline, long
sleeves with rib knit cuffs, a full-frontal opening secured with six button closure, and a rib knit hemmed
bottom. The garment extends to below the waist. All panels of the garment are considered knit to shape.
The applicable subheading for the knitted long dress will be 6104.42.0010, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers,
dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear),
knitted or crocheted: (con.): Dresses: Of cotton: Women’s. The general rate of duty will be 11.5 percent ad
valorem.
The applicable subheading for the knitted skirt will be 6104.52.0010, HTSUS which provides for Women’s
or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace
overalls, breeches and shorts (other than swimwear), knitted or crocheted: (con.): Skirts and divided skirts:
Of cotton: Women’s. The general rate of duty will be 8.3 percent ad valorem.
The applicable subheading for the knitted pants will be 6104.62.2011, HTSUS which provides for Women’s
or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace
overalls, breeches and shorts (other than swimwear), knitted or crocheted: (con.): Trousers, bib and brace
overalls, breeches and shorts: Of cotton: Other: Other: Trousers and breeches: Women’s: Other. The general
rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the knitted sweater will be 6110.20.2077, HTSUS which provides for
Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of cotton:
(con.): Other: Other: Women’s or girls: Knit to shape articles described in statistical note 6 to this chapter.
The general rate of duty will be 16.5 percent ad valorem.
The applicable subheading for the knitted open cardigan will be 6110.30.3057, HTSUS which provides for
Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: (con.): Of
man-made fibers: (con.): Other: Other: Other: Other: Other: Women’s or girls’: Knit to shape articles
described in statistical note 6 to this chapter. The general rate of duty will be 32 percent ad valorem.
COUNTRY OF ORIGIN:
The manufacturing operations for the knitted long dress, knitted skirt, knitted pants, knitted sweater and
knitted open cardigan are as follows:
The panels for the long dress, skirt, pants, sweater, and open cardigan are knitted to shape by a flatbed
knitting machine in Vietnam or Cambodia. These knitted panels will be then packed in bales for shipment to
China. In China, the panels will be linked, looped, and assembled into complete products, followed by
washing, pressing and packing.
Section 334 of the Uruguay Round Agreements Act (“URAA”) (codified at 19 U.S.C. 3592), enacted on
December 8, 1994, provides the rules of origin for textiles and apparel products for purposes of the customs
laws and the administration of quantitative restrictions, unless otherwise provided by the statute, entered, or
withdrawn from warehouse, for consumption on or after July 1, 1996. Section 3592 has been described as
Congress’s expression of substantial transformation as it relates to textile and apparel products. Section
102.21 of the Code of Federal Regulations (19 CFR 102.21), implements the URAA. The country of origin of
a textile or apparel product shall be determined by the sequential application of the general rules set forth in
paragraphs (c)(1) through (5) of section 102.21. See 19 CFR 102.21(c).
Paragraph (c)(1) states, “The country of origin of a textile or apparel product is the single country, territory,
or insular possession in which the good was wholly obtained or produced.” As the subject merchandise is not
wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section
102.21 is inapplicable.
Paragraph (c)(2) states, “Where the country of origin of a textile or apparel product cannot be determined
under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or
insular possession in which each of the foreign materials incorporated in that good underwent an applicable
change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of
this section:”
Paragraph (e) in pertinent part states, “The following rules shall apply for purposes of determining the
country of origin of a textile or apparel product under paragraph (c)(2) of this section:”
HTSUS Tariff Shift and/or Other Requirement
6101 - 6117 (1) If the good is not knit to shape and consists of two or more component parts, except for
goods of subheading 6117.10, provided for in paragraph (e)(2) of this section, a change to an assembled good
of heading 6101 through 6117 from unassembled components, provided that the change is the result of the
good being wholly assembled in a single country, territory or insular possession. The women’s knitted long
dress, knitted skirt, knitted pants, knitted sweater and knitted open cardigan qualify as knit to shape garments,
therefore; Section 102.21(c)(2) is inapplicable.
Paragraph (c)(3) states, “Where the country of origin of a textile or apparel product cannot be determined
under paragraph (c) (1) or (2) of this section: if the good was knit to shape, the country of origin of the good
is the single country, territory, or insular possession in which the good was knit; or except for fabrics of
chapter 59 and goods of headings 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and
subheadings 6307.10, 6307.90, 9404.90, and 9619.00.31-33 if the good was not knit to shape and the good
was wholly assembled in a single country, territory, or insular possession, the country of origin of the good is
the country, territory, or insular possession in which the good was wholly assembled.”
As the subject merchandise is knit to shape, Section 102.21(c)(3) applies.
The country of origin of the women’s knitted long dress, knitted skirt, knitted pants, knitted sweater and
knitted open cardigan is Cambodia or Vietnam.
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. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to
subheading 6104.42.0010, 6104.52.0010, 6104.62.2011, 6110.20.2077, or 6110.30.3057, HTSUS, listed
above.
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 on World Wide Web at https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division