Unisex pullover hoodie, 80% cotton 20% polyester brushed fleece, with kangaroo pocket and drawstring hood
Country of origin for this scenario: Vietnam.
Recommended HTS code
6110.20.20
Other
MEDIUM confidence. Heading 6110.20.20 is clearly supported by the product's composition (80% cotton, chief weight cotton, knitted/crocheted brushed fleece fabric) and article type (pullover hoodie = sweatshirt). The general rate of 16.5% is confirmed in the verified HTS rows. Confidence is MEDIUM rather than HIGH because (1) the 10-digit statistical suffix cannot be recommended with certainty — the product is marketed as 'unisex,' and the verified HTS rows under 6110.20.20 break out sweatshirts only by Men's (6110.20.20.41), Boys' (6110.20.20.44), Women's (6110.20.20.46), and Girls' (6110.20.20.49) with no explicit 'unisex' or 'other' breakout — the correct suffix turns on how CBP expects unisex garments to be reported; (2) no on-point CBP ruling was supplied in the evidence; and (3) the 9903.88.15 footnote applies only to Chinese-origin goods — origin here is Vietnam, so the overlay does not apply, but this should be confirmed.
Classification analysis generated on July 9, 2026 from the current Harmonized Tariff Schedule and published CBP rulings, for the product description shown — our analysis, not legal advice.
The question to put to a licensed broker
For a unisex adult pullover hoodie classified under 6110.20.20, which 10-digit statistical suffix should be used — Men's (6110.20.20.41) or another available breakout — given CBP practice for garments marketed and sized as unisex?
How the classification was reached
GRI Reasoning
GRI 1 — Heading Determination
The product is a knitted pullover hoodie of 80% cotton / 20% polyester brushed fleece with a kangaroo pocket and drawstring hood. Under GRI 1, it is classified by the terms of the heading and any relevant section or chapter notes.
Heading 6110 covers "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted." A pullover hoodie with brushed fleece interior is squarely a sweatshirt/pullover within the ordinary meaning of heading 6110. No exclusion applies.
GRI 1 — Subheading Selection (Constituent Material)
The fabric is 80% cotton and 20% polyester. Under Note 2(A) to Section XI and the chief-weight rule, classification follows the component of chief weight. Cotton (80%) predominates; therefore 6110.20 (Of cotton) applies.
6110.20.10 requires ≥36% by weight of flax fibers — not met here (no flax).
6110.20.20 covers "Other" cotton knit sweatshirts/pullovers — this is the correct 8-digit subheading. General rate per verified HTS rows: 16.5%. Column 2 ("other") rate: 50%. Vietnam is a normal-trade-relations country; the 16.5% general rate applies.
10-Digit Statistical Suffix
Under 6110.20.20, sweatshirts break out as:
- 6110.20.20.41 — Men's (Category 338)
- 6110.20.20.44 — Boys' (Category 338)
- 6110.20.20.46 — Women's (Category 339)
- 6110.20.20.49 — Girls' (Category 339)
No explicit "unisex" or "other" breakout exists in the supplied rows. CBP practice for unisex adult garments typically defaults to a men's or other designation, but this requires broker/CBP confirmation. A full 10-digit recommendation cannot be made with certainty from the supplied evidence alone.
Chapter 99 / 9903.88 Overlay
The verified HTS footnote for 6110.20.20 references 9903.88.15 (duty + 7.5%), but this overlay applies only to articles the product of China. The declared origin is Vietnam — the overlay does not apply. No other Section 301 or additional-duty overlay is indicated for Vietnam-origin goods in the supplied evidence. Verify that no separate Vietnam-specific overlay (e.g., reciprocal tariff executive orders) has been issued outside the supplied evidence.
Alternatives Considered
- 6110.20.20.41 (Men's sweatshirts) — plausible 10-digit if CBP treats unisex adult as men's for statistical purposes.
- 6110.20.20.46 (Women's sweatshirts) — plausible if sized or marketed primarily to women.
- 6110.30 (Of man-made fibers) — rejected; cotton at 80% is chief weight, not polyester (20%).
- 6110.20.10 (Contains ≥36% flax) — rejected; no flax content.
Duty Estimate (Annual)
- Unit value: $8.50; Annual units: 15,000
- Annual import value: $127,500
- Duty at 16.5% general rate: ~$21,038
- No Section 301 surcharge (Vietnam origin)
Citations
No CBP rulings were supplied in the evidence; none are cited.
What the duty looks like
Duty math shown for illustrative declared values — $8.50 per unit at 15,000 units per year is our assumption for this explainer, not a measurement of anyone's imports. Your numbers will differ.
- Base duty rate (column 1, general)
- 16.5%
- Annual declared value at the illustrative numbers
- $127,500
- Base duty per year (illustrative)
- $21,038
Chapter-99 overlay headings flagged on this code
- 9903.88.15 — The duty provided in the applicable subheading + 7.5%. Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Overlay applicability depends on origin, entry date, and any active exclusions — verify at entry.
Alternatives considered
The full candidate set from the fetched tariff rows — including rows that would carry a higher duty. Shown so the reasoning is checkable, not to offer a rate menu.
| Code | Description | General rate | Note |
|---|---|---|---|
| 6110.20.20.41 | Other | 16.5% | Men's sweatshirts (Category 338) under 6110.20.20 — likely correct 10-digit suffix if CBP treats unisex adult garments as men's for statistical reporting; broker confirmation required. |
| 6110.20.20.46 | Other | 16.5% | Women's sweatshirts (Category 339) under 6110.20.20 — applicable if the garment is determined to be women's/girls' sized or marketed; broker confirmation required. |
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