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Boy's Crew Neck Short Sleeve Shirt

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
6109100004 34.0% CN US Official Doc
6205202026 37.2% CN US Official Doc
6205202067 37.2% CN US Official Doc
6114301010 45.7% CN US Official Doc
6114200005 28.3% CN US Official Doc
6109100012 34.0% CN US Official Doc

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AI Analysis

πŸ‘• Boy's Crew Neck Short Sleeve Shirt: HS Code & Tax Breakdown (USA/CN)


🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
πŸ“Œ I. Product Definition & Classification: Do You Know Your "T-Shirt"?

A Boy's Crew Neck Short Sleeve Shirt typically refers to casual knit or woven tops for boys. In international trade, classification depends heavily on fabric composition (Cotton vs. Synthetic/Blend) and knitting method (Knitted vs. Woven).

⚠️ Key Distinction Points:
- If Knitted & 100% Cotton β†’ Usually falls under 6109.10 or 6114.20.
- If Woven & 100% Cotton β†’ Usually falls under 6205.20.
- If Knitted & Man-made Fiber/Blend β†’ Usually falls under 6114.30.


πŸ“¦ II. HS Code Classification Details (Based on Provided Data)

HS Code Product Description Total Tax Rate Tax Detail Breakdown
6109.10.00.04 Boy's Crew Neck Short Sleeve Shirt, Knitted, Cotton 34.0% Base: 16.5%, Section 301: 7.5%, Section 122: 10%
6109.10.00.12 Boy's Crew Neck Short Sleeve Shirt, Knitted, Cotton 34.0% Base: 16.5%, Section 301: 7.5%, Section 122: 10%
6205.20.20.26 Boy's Crew Neck Short Sleeve Shirt, Woven, Cotton 37.2% Base: 19.7%, Section 301: 7.5%, Section 122: 10%
6205.20.20.67 Boy's Crew Neck Short Sleeve Shirt, Woven, Cotton 37.2% Base: 19.7%, Section 301: 7.5%, Section 122: 10%
6114.20.00.05 Boy's Crew Neck Short Sleeve Shirt, Knitted, Cotton 28.3% Base: 10.8%, Section 301: 7.5%, Section 122: 10%
6114.30.10.10 Boy's Crew Neck Short Sleeve Shirt, Knitted, Man-made Fiber or Cotton/Other Fiber 45.7% Base: 28.2%, Section 301: 7.5%, Section 122: 10%

πŸ” Important Note:
- Items under 6109.10 are generally considered "T-shirts, singlets, and other vests." - Items under 6205.20 are generally considered "Men's or boys' shirts (other than knit or crochet), cotton." - Items under 6114 are "Other garments, knitted or crocheted."


πŸ’° III. 2026 Latest Tariff Rate Detailed Explanation (Including Additional Taxes)

βœ… Applicable Country: USA
βœ… Origin: China (CN)
βœ… η”Ÿζ•ˆζ—Άι—΄: 2025εΉ΄11月10ζ—₯θ΅· (From Nov 10, 2025)

🎯 1. 6109.10.00.04 & 6109.10.00.12 β€” Knitted, Cotton, T-Shirts

Item Content
Base Tariff 16.5%
Section 301 Additional Tariff +7.5%
Section 122 Tariff +10%
Total Tax Rate 34.0%
Calculation CIF Value Γ— 34.0%
De Minimis Exemption ❌ Not Eligible
Legal Basis Path HTSUS:6109.10.00 β†’ Section 301: 7.5% β†’ Section 122: 10%

πŸ“Œ Explanation:
- The Base Rate (16.5%) is the standard MFN tariff for knitted cotton t-shirts. - The Section 301 Tariff (7.5%) applies to most Chinese-origin textiles and apparel. - The Section 122 Tariff (10%) is an additional import restriction tariff applied to specific Chinese goods. - Total Cost Impact: High. Must be factored into pricing.


🎯 2. 6205.20.20.26 & 6205.20.20.67 β€” Woven, Cotton, Shirts

Item Content
Base Tariff 19.7%
Section 301 Additional Tariff +7.5%
Section 122 Tariff +10%
Total Tax Rate 37.2%
Calculation CIF Value Γ— 37.2%
De Minimis Exemption ❌ Not Eligible
Legal Basis Path HTSUS:6205.20.20 β†’ Section 301: 7.5% β†’ Section 122: 10%

πŸ“Œ Explanation:
- Woven fabrics (like dress shirts or lightweight windbreakers) have a slightly higher base tariff (19.7%) than knitted ones. - The additional taxes are the same as above. - Total Cost Impact: Higher than knitted t-shirts.


🎯 3. 6114.20.00.05 β€” Knitted, Cotton, Other Garments

Item Content
Base Tariff 10.8%
Section 301 Additional Tariff +7.5%
Section 122 Tariff +10%
Total Tax Rate 28.3%
Calculation CIF Value Γ— 28.3%
De Minimis Exemption ❌ Not Eligible
Legal Basis Path HTSUS:6114.20.00 β†’ Section 301: 7.5% β†’ Section 122: 10%

πŸ“Œ Explanation:
- This code is for "Other garments, knitted or crocheted, of cotton." - It has the lowest base tariff (10.8%) among the provided options, but still incurs the full additional taxes. - Total Cost Impact: Lowest among the provided codes, but still significant.


🎯 4. 6114.30.10.10 β€” Knitted, Man-made Fiber or Blend

Item Content
Base Tariff 28.2%
Section 301 Additional Tariff +7.5%
Section 122 Tariff +10%
Total Tax Rate 45.7%
Calculation CIF Value Γ— 45.7%
De Minimis Exemption ❌ Not Eligible
Legal Basis Path HTSUS:6114.30.10 β†’ Section 301: 7.5% β†’ Section 122: 10%

πŸ“Œ Explanation:
- This code covers "Other garments, knitted or crocheted, of man-made fibers or cotton/man-made fiber blends." - It has the highest base tariff (28.2%) due to stricter regulations on synthetic blends. - Total Cost Impact: Very High. This is the most expensive category.


πŸ› οΈ IV. Clearance Practical Advice (Practical Pitfall Avoidance Guide)

βœ… 1. Preparation Checklist (All Required)

Material Required Explanation
βœ… Product Specification Sheet βœ”οΈ Must specify: Fabric type (Knitted/Woven), Material (100% Cotton/Blend), Age Group (Boy's).
βœ… Fabric Composition Label βœ”οΈ Must clearly state percentage of Cotton vs. Man-made fibers.
βœ… Product Photos βœ”οΈ Show front, back, and close-up of fabric texture (knit vs. weave).
βœ… Commercial Invoice βœ”οΈ Clearly state "Boy's Crew Neck Short Sleeve Shirt" and correct HS Code.
βœ… Packing List βœ”οΈ Detail quantities and weights.
βœ… Origin Certificate (if applicable) βœ”οΈ Not applicable for China-origin goods under current tariffs, but keep for record.

βœ… 2. Declaration Tips (Key Mnemonic)

πŸ”₯ β€œKnow the Fabric, Know the Code, Avoid the Penalty!”

Scenario Correct Declaration Wrong Practice
Knitted T-shirt, 100% Cotton 6109.10.00.04 or 6109.10.00.12 (34.0%) or 6114.20.00.05 (28.3%) Misdeclare as 6205 (Woven) β†’ 37.2% + Penalty
Woven Shirt, 100% Cotton 6205.20.20.26 or 6205.20.20.67 (37.2%) Misdeclare as 6109 (Knitted) β†’ 34.0% + Penalty
Knitted Shirt, Polyester/Cotton Blend 6114.30.10.10 (45.7%) Misdeclare as 6114.20 (Cotton) β†’ 28.3% + Heavy Penalty
Knitted Shirt, 100% Cotton 6114.20.00.05 (28.3%) Misdeclare as 6109 (34.0%) β†’ Overpay Tax

πŸ“Œ Note: The difference between 6109 (T-shirts) and 6114 (Other Knits) can be subtle. 6109 is specifically for t-shirts, singlets, etc. If the shirt has a collar, buttons, or a more formal cut, it might fall under 6114 or 6205. Always provide detailed product descriptions.


βœ… 3. Special Cases Handling

Situation Handling Advice
Custom Embroidery/Print Still falls under the base HS code. Do not split declaration.
Mixed Packs (Boy's & Girl's) Declare as "Boy's" if the majority is boy's, or split the shipment. Clear labeling is key.
Sample Shipments Even samples are subject to these tariffs. No de minimis exemption.
OEM Orders Provide customer PO and design specs to prove origin and compliance.

🌍 V. Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff Rate (China Origin) Certification Notes
πŸ‡ΊπŸ‡Έ USA 6109.10.00.04 etc. 28.3% - 45.7% No specific certification needed for basic apparel High Tariff Due to Section 301 & 122
πŸ‡¨πŸ‡³ China 6109.10.00.04 etc. Varies (0-13%) CCC (if applicable) No additional Section 301/122 tariffs
πŸ‡ͺπŸ‡Ί EU 6109.10.00.04 etc. 12% CE (if marked as PPE, otherwise none) No Section 301/122 tariffs
πŸ‡¬πŸ‡§ UK 6109.10.00.04 etc. 12% UKCA (if marked as PPE) Post-Brexit rules apply
πŸ‡―πŸ‡΅ Japan 6109.10.00.04 etc. 18.3% None No Section 301/122 tariffs

πŸ“Œ Conclusion:
- USA is the most expensive market due to multiple layers of additional tariffs. - Tariffs vary significantly based on whether the product is Knitted/Woven and Cotton/Synthetic. - Accuracy in HS Code selection is critical to avoid overpayment or penalties.


πŸ“Œ VI. Common Errors & Pitfalls (Lessons Learned)

❌ Error 1: Declaring a Woven shirt as Knitted (6109)
πŸ‘‰ Consequence: Underpaying tax (34.0% vs 37.2%) β†’ Penalty + Back Tax!

❌ Error 2: Declaring a Cotton/Polyester Blend as 100% Cotton
πŸ‘‰ Consequence: Using 6114.20 (28.3%) instead of 6114.30 (45.7%) β†’ Heavy Penalty!

❌ Error 3: Not specifying "Boy's" vs. "Adult's"
πŸ‘‰ Consequence: If classified as "Men's," the HS code might be 6109.10.00.02 (Adults) vs. 6109.10.00.04 (Boys). Tariff rates are the same, but incorrect description can lead to delays.

❌ Error 4: Ignoring Section 122 Tariff
πŸ‘‰ Consequence: Forgetting the 10% Section 122 tariff β†’ Unexpected Cost Increase!

βœ… Correct Practice:

"Boy's Short Sleeve Crew Neck T-Shirt, Knitted, 100% Cotton, Model XYZ, Size M-L"


🎯 VII. Conclusion: Precise Classification Saves Money!

🎯 Remember the Mnemonic:

πŸ”Ή β€œKnitted Cotton T-shirt: 34% or 28.3%. Woven Cotton: 37.2%. Blends: 45.7%. Always Pay Section 301 & 122!”
πŸ”Ή β€œHS Code determines Tax. One percent difference can cost thousands!”


πŸ“Œ Pro Tip:

  • If your product is 100% Cotton Knitted, check if it fits 6109 (34.0%) or 6114 (28.3%). 6114 is cheaper!
  • If your product is Synthetic Blend, it will be 6114.30 (45.7%). Consider 100% Cotton if possible to lower taxes.

πŸ“£ Immediate Action:

πŸ“ž Consult with a professional customs broker + Provide product photos + Apply for HS Code Pre-classification
πŸš€ Let your shirts clear customs smoothly, maximize profits!


✨ Professional Clearance Starts with Accurate Classification!
πŸ’Ό Every cent of your cost deserves precise calculation!

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About HS Code Classification

The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.

Each HS code follows a hierarchical structure:

  • Chapter (2 digits) β€” Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
  • Heading (4 digits) β€” More specific grouping within the chapter
  • Subheading (6 digits) β€” Internationally standardized breakdown, used by all WCO member countries
  • National subdivisions (8-10 digits) β€” Country-specific extensions for further classification, such as US HTSUS 10-digit codes

Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.

When importing from CN to US, the applicable tariff rates may include:

  • Most-Favored-Nation (MFN) rate β€” The standard duty rate applied to WTO members
  • General rate β€” Applied to countries without trade agreements
  • Trade remedy duties β€” Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties

The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.