Women's Cotton Boyfriend Sweater from Japan
Oversized boyfriend-style sweater made of soft cotton knit, with boat neck, long sleeves, and hemmed bottom without elastic. Falls under HTS 6110.20.20.79 for 'other' knitted cotton women's pullovers or similar, meeting made-up article criteria and lacking ensemble components. Excludes pockets below waist or low stitch counts per related notes.
Duty Rate — Japan → United States
16.5%
Rate breakdown
9903.05.480%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Conduct stitch density test (10+ per cm) if challenged, as low counts may invoke 6105/6106 exclusions indirectly
• Separate from trousers/skirts in shipment to avoid automatic ensemble scrutiny under note definitions
• Use HTS advisory rulings for oversized styles to preempt 'waistcoat' misreads