6110.20.20 and Section 338 Canada: Rates, Scope, and Stacking

Key Points

• HTS 6110.20.20 covers "Other" knitted or crocheted cotton sweaters and similar articles and carries a general (MFN) duty rate of 16.5%.
• Goods of Canadian origin entered on or after 2026-08-19 are subject to an additional Section 338 duty, claimed via the applicable Chapter 99 code (9903.03.12 through 9903.03.16), stacked on top of the 16.5% MFN rate.
• Fourteen free-trade-agreement and preference partners, including Australia, South Korea, Colombia, and Singapore, receive a Special rate of Free under 6110.20.20; confirm eligibility before relying on that rate.
• Goods subject to Column 2 rates, applicable to non-MFN countries, face a 50% rate on 6110.20.20.
• All facts in this article are as of August 7, 2026; confirm the current schedule at hts.usitc.gov before filing.

On this page

1. What HTS 6110.20.20 covers
2. Base duty rates: MFN, Special, and Column 2
3. Section 338 Canada overlay: what it is and how it applies
4. How duties stack on a single entry line
5. Countries and programs in scope
6. What importers should do
7. Key references

HTS 6110.20.20 is an "Other" subheading under heading 6110 (jerseys, pullovers, sweatshirts, waistcoats, and similar articles, knitted or crocheted, of cotton). Its general MFN rate is 16.5%. For Canadian-origin merchandise entered on or after 2026-08-19, an additional Section 338 duty applies and must be claimed on a separate Chapter 99 line alongside the base 6110.20.20 line. The links throughout this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source.

What HTS 6110.20.20 covers

Heading 6110 of Chapter 61 of the Harmonized Tariff Schedule of the United States captures knitted or crocheted jerseys, pullovers, sweatshirts, waistcoats (vests), and similar articles. Within that heading, subheadings distinguish by fiber content and construction. 6110.20.20 is the residual "Other" subheading for cotton articles that do not fall into a more specific basket. If you are importing cotton knit tops, fleece pullovers, or similar cotton knitwear that does not qualify for a more specific classification, 6110.20.20 is likely where your goods land. Confirm the correct subheading with the current HTSUS or with your broker; the facts block for this article is as of August 7, 2026.

See the 2026 tariff code overview for context on how Chapter 61 codes interact with special programs this year.

Base duty rates: MFN, Special, and Column 2

General (MFN) rate

The Column 1 General rate for 6110.20.20 is 16.5% ad valorem. This applies to imports from all countries that receive normal trade relations (NTR/MFN) treatment and that do not qualify for a preferential program listed in the Special column.

Special (preferential) rates

The Special rate is Free for goods originating in the following countries and territories, provided the applicable rules of origin and documentation requirements are met:

• Australia (AU)
• Bahrain (BH)
• Chile (CL)
• Colombia (CO)
• Israel (IL)
• Jordan (JO)
• South Korea (KR)
• Morocco (MA)
• Oman (OM)
• Panama (P and PA)
• Peru (PE)
• Caribbean Basin Initiative/CBERA (S)
• Singapore (SG)

Origin documentation and qualifying rules differ by agreement. Confirm eligibility and required certificates before claiming the Free rate on any entry.

Column 2 rate

Imports from countries not receiving MFN treatment are subject to the Column 2 rate of 50%. This is a statutory rate and applies to a small number of countries; confirm with hts.usitc.gov whether your country of origin falls into this category.

Section 338 Canada overlay: what it is and how it applies

Section 338 is a trade-remedy program targeting goods of Canadian origin. For entries on or after 2026-08-19, Canadian-origin merchandise covered by Section 338 is subject to an additional duty collected on top of whatever base rate already applies under the Chapter 1-97 classification. HTS 6110.20.20, classified in Chapter 61, is on the Section 338 Canada article list, meaning Canadian-origin cotton knitwear classifiable under 6110.20.20 is subject to this overlay beginning on that effective date.

The Section 338 overlay is claimed through Chapter 99 codes 9903.03.12 through 9903.03.16. Each of those subheadings covers a distinct product or exception category:

• 9903.03.12: 50% Section 338 duty on Canadian alcohol
• 9903.03.13: Canada dairy, 50% rate
• 9903.03.14: Motor vehicles
• 9903.03.15: Section 232 exception
• 9903.03.16: Civil-aircraft exemption

Note that 9903.03.01 through 9903.03.11 are the now-inactive Section 122 block and are not relevant to current Section 338 entries. Confirm which Chapter 99 code applies to your specific goods with your broker or by consulting the current HTSUS.

For a parallel example of how a Chapter 1-97 code interacts with the Section 338 Chapter 99 overlay, see 8537.10.91 and Section 338 Canada: Rates, Scope, and Stacking.

How duties stack on a single entry

When a Canadian-origin shipment of cotton knitwear classifiable under 6110.20.20 is entered on or after 2026-08-19, the entry will carry two HTS lines:

1. 6110.20.20 at 16.5% (the base MFN rate, since Canada does not appear in the Special column for this subheading).
2. The applicable Chapter 99 Section 338 code (9903.03.12 through 9903.03.16, as determined by the product category) at its own rate.

Both duties are assessed on the same dutiable value. The total duty burden is the sum of the two rates. Use the duty calculator to model the combined landed cost before finalizing purchase orders or pricing.

If your goods qualify for one of the Special (FTA) rates, confirm whether the Section 338 overlay is also waived or still applies under the relevant agreement. The facts block for this article does not address that interaction; confirm it in the current HTSUS or with your broker.

Countries and programs in scope

The Section 338 overlay applies exclusively to goods of Canadian origin entered on or after 2026-08-19. Goods from all other MFN countries continue to be assessed only the 16.5% general rate (or the applicable Special rate if they qualify). Column 2 country goods face 50% regardless of Section 338.

Country of origin is determined by the rules of origin applicable to marking and classification, not simply the country of shipment. If Canadian-origin cotton knitwear is routed through a third country, it remains subject to the Section 338 overlay provided it retains Canadian origin. Confirm origin determinations with your broker and maintain documentation to support your claim.

What importers should do

• Audit open purchase orders and shipments. If you import cotton knitwear from Canada, identify every entry of 6110.20.20 goods scheduled to arrive on or after 2026-08-19 and build the Section 338 Chapter 99 code into your entry planning and duty estimates.
• Confirm the correct Chapter 99 code. Determine which of 9903.03.12 through 9903.03.16 applies to your specific product and ensure your broker includes it on the entry summary. Misclassifying or omitting the Chapter 99 line can result in a duty shortfall or penalty exposure; see 19 USC 1592(d) Duty Demand for how CBP collects unpaid duties.
• Check FTA eligibility carefully. If your goods might qualify for one of the 14 Special-rate countries, verify origin and documentation requirements. Note that Canada does not appear in the Special column for 6110.20.20, so Canadian-origin goods do not benefit from the Free rate.
• Keep records for five years. Entry records, origin documentation, and classification support files must be retained; see Customs Recordkeeping Requirements: The Five-Year Rule Explained for the obligations that apply.

Key references

• Harmonized Tariff Schedule of the United States (hts.usitc.gov) -- Official HTSUS schedule including 6110.20.20 and Chapter 99 Section 338 codes.
• U.S. Customs and Border Protection (cbp.gov) -- CBP guidance, CSMS messages, and entry processing information.
• Federal Register (federalregister.gov) -- Notices and rules implementing Section 338 and related trade programs.
• White House (whitehouse.gov) -- Presidential proclamations and executive orders establishing Section 338.
• 8537.10.91 and Section 338 Canada: Rates, Scope, and Stacking -- Parallel example of Chapter 1-97 and Section 338 Chapter 99 stacking.
• 9903.03.12 Explained: 50% Section 338 Duty on Canadian Alcohol -- Detail on one of the Section 338 Chapter 99 overlay codes.
• Customs Recordkeeping Requirements: The Five-Year Rule Explained -- Recordkeeping obligations for importers.
• 19 USC 1592(d) Duty Demand: What CBP Can Collect Without a Penalty -- How CBP recovers unpaid duties on misclassified or under-declared entries.