| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 6105100010 | Doc | 57.2% | CN | US | 2025-05-12 |
| 6105202010 | Doc | 69.5% | CN | US | 2025-05-12 |
| 6105908010 | Doc | 43.1% | CN | US | 2025-05-12 |
| 6205202067 | Doc | 57.2% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "Men's Shirts" declaration. Here's a structured analysis to help you understand the classification and potential costs:
Understanding HS Codes – A Quick Guide
The HS code (Harmonized System code) is a globally standardized system of names and numbers to classify traded products. It's crucial for determining import duties and taxes. Here's how to read them:
- First 2 Digits (Chapter): Broadly defines the product category.
- First 4 Digits (Heading): More specific classification within the chapter.
- First 6 Digits (Subheading): Further narrows down the product.
- Further Digits: Even more specific details (country-specific).
Analysis of Your HS Codes
Let's examine each code you provided:
1. 6105.10.00.10 – Men's or boys' shirts, knitted or crocheted: Of cotton
- 61: Chapter 61 – Articles of apparel and clothing accessories, knitted or crocheted. This tells us these are knitted or crocheted shirts.
- 05: Heading 6105 – Men's or boys' shirts.
- 10: Subheading 6105.10 – Of cotton. This specifically means the shirts are made of cotton.
- Tax:
- Basic Duty: 19.7%
- Additional Duty: 7.5%
- Post April 2, 2025: Additional Duty increases to 30%
- Total Tax: 57.2%
2. 6105.20.20.10 – Men's or boys' shirts, knitted or crocheted: Of man-made fibers
- 61: Chapter 61 – Articles of apparel and clothing accessories, knitted or crocheted.
- 05: Heading 6105 – Men's or boys' shirts.
- 20: Subheading 6105.20 – Of man-made fibers. This means the shirts are made of materials like polyester, nylon, acrylic, etc.
- Tax:
- Basic Duty: 32.0%
- Additional Duty: 7.5%
- Post April 2, 2025: Additional Duty increases to 30%
- Total Tax: 69.5%
3. 6105.90.80.10 – Men's or boys' shirts, knitted or crocheted: Of other textile materials
- 61: Chapter 61 – Articles of apparel and clothing accessories, knitted or crocheted.
- 05: Heading 6105 – Men's or boys' shirts.
- 90: Subheading 6105.90 – Of other textile materials. This covers shirts made from materials not specifically cotton or man-made fibers (e.g., silk, linen, blends).
- Tax:
- Basic Duty: 5.6%
- Additional Duty: 7.5%
- Post April 2, 2025: Additional Duty increases to 30%
- Total Tax: 43.1%
4. 6205.20.20.67 – Men's or boys' shirts: Of cotton: Other Other: Other: Other: Men's: Other
- 62: Chapter 62 – Articles of apparel and clothing accessories, not knitted or crocheted. Important Note: This code indicates these shirts are not knitted or crocheted, unlike the others.
- 05: Heading 6205 – Men's or boys' shirts.
- 20: Subheading 6205.20 – Of cotton.
- Tax:
- Basic Duty: 19.7%
- Additional Duty: 7.5%
- Post April 2, 2025: Additional Duty increases to 30%
- Total Tax: 57.2%
Important Considerations & Recommendations:
- Material Composition is Key: The exact material composition of your shirts is critical for accurate classification. Even a small percentage of a different fiber can change the HS code. Provide detailed fabric content information.
- Knitted vs. Woven: Pay close attention to whether the shirts are knitted or woven. This significantly impacts the HS code (61 vs. 62).
- Country of Origin: The country of origin affects the applicable tariffs and potential trade agreements.
- Valuation: The declared value of the shirts is used to calculate duties. Ensure accurate valuation.
- Post April 2, 2025 Duty Changes: Be aware of the additional duty increases coming into effect after April 2, 2025.
- Certificates: Depending on the country of import, you may need certificates of origin, fabric content, or other documentation. Please check the specific import requirements of the destination country.
- Cotton Restraints: Code 6105.90.80.10 mentions "Subject to cotton restraints." This may mean quotas or specific regulations apply to cotton imports.
To help me provide even more accurate guidance, please tell me:
- What is the destination country for these shirts?
- What is the exact material composition (percentage breakdown of each fiber) of each type of shirt?
- Are the shirts knitted or woven?
- What is the unit price (and currency) of each type of shirt?
Disclaimer: I am an AI assistant and this information is for general guidance only. It is essential to consult with a qualified customs broker or import specialist for specific advice tailored to your situation.