HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
6109100012 | Doc | 54.0% | CN | US | 2025-05-12 |
6109100014 | Doc | 54.0% | CN | US | 2025-05-12 |
6205904040 | Doc | 40.3% | CN | US | 2025-05-12 |
Okay, here's a breakdown of the HS codes you provided for your T-shirts, along with explanations of the classifications, tax implications, and important considerations.
Understanding HS Codes & Tariff Structure
Before diving into the specifics, let's quickly recap HS codes. They're a globally standardized system used to classify traded products. The more digits in the code, the more specific the classification. Here's how the codes you provided break down:
- Chapter 61: Knitted or crocheted fabrics and articles thereof.
- Chapter 62: Not knitted or crocheted fabrics and articles thereof.
- The first two digits (e.g., 61, 62) define the Chapter. This broadly categorizes the type of garment.
- The next two digits (e.g., 09, 05) further refine the category. This specifies the garment type (T-shirts, shirts, etc.).
- The following digits provide increasing specificity (material, gender, etc.).
1. HS Code: 6109.10.00.12 – Cotton Men's T-shirts (Other)
- Description: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton Men's or boys': Other T-shirts: Men's
- Breakdown:
- 6109: Knitted or crocheted T-shirts, singlets, tank tops, etc.
- 6109.10: Specifically, those made of cotton.
- 6109.10.00.12: Men's cotton T-shirts (categorized as "Other" likely meaning not specifically athletic or undershirts).
- Tax Implications:
- Basic Duty: 16.5%
- Additional Duty: 7.5%
- Post April 2, 2025: Additional Duty increases to 30%
- Total Tax: 54.0%
- Important Notes:
- Material Verification: Crucially, confirm the T-shirts are 100% cotton. Any blend (e.g., cotton/polyester) will likely fall under a different HS code (and potentially different tax rates).
- Fabric Weight: Fabric weight can sometimes influence classification.
- Style/Function: If the T-shirts have specific features (e.g., athletic performance features, moisture-wicking), this could change the HS code.
2. HS Code: 6109.10.00.14 – Cotton Boys' T-shirts (Other)
- Description: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton Men's or boys': Other T-shirts: Boys'
- Breakdown: Similar to 6109.10.00.12, but specifically for boys' cotton T-shirts.
- Tax Implications: Identical to 6109.10.00.12:
- Basic Duty: 16.5%
- Additional Duty: 7.5%
- Post April 2, 2025: Additional Duty increases to 30%
- Total Tax: 54.0%
- Important Notes:
- Age Range: Be prepared to demonstrate the age range these T-shirts are designed for.
- Material Verification: Same as above – confirm 100% cotton composition.
3. HS Code: 6205.90.40.40 – Other Textile Material Men's Shirts (Other)
- Description: Men's or boys' shirts: Of other textile materials: Other Other
- Breakdown:
- 6205: Shirts, blouses, shirts-blouses, t-shirts, etc., not knitted or crocheted.
- 6205.90: Shirts of other textile materials (meaning not cotton).
- 6205.90.40.40: Men's shirts of other materials (categorized as "Other").
- Tax Implications:
- Basic Duty: 2.8%
- Additional Duty: 7.5%
- Post April 2, 2025: Additional Duty increases to 30%
- Total Tax: 40.3%
- Important Notes:
- Material is Key: This HS code is for shirts not made of cotton. Common materials include polyester, rayon, linen, etc. Accurate material declaration is critical.
- Weave Type: The type of weave (e.g., woven, twill) can sometimes be relevant.
- Style/Function: As with the cotton T-shirts, specific features could influence classification.
General Recommendations:
- Detailed Invoice: Ensure your commercial invoice clearly states the material composition (percentage breakdown), style, and intended use of each garment.
- Country of Origin: Verify the correct country of origin is declared.
- Valuation: Be prepared to justify the declared value of the goods.
- Post-April 2, 2025 Changes: Be aware of the upcoming changes to the additional duties.
- Consider a Ruling: If you have any doubt about the correct HS code, consider applying for a binding ruling from your local customs authority. This provides legal certainty.
Disclaimer: I am an AI assistant and this information is for general guidance only. Customs regulations are complex and subject to change. It is always best to consult with a qualified customs broker or consultant for specific advice tailored to your situation.