Boys' Cotton Twill Shirt
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6217909003 | 24.6% | CN | US | Official Doc |
| 6105100010 | 29.7% | CN | US | Official Doc |
| 6205202026 | 37.2% | CN | US | Official Doc |
| 6205202067 | 37.2% | CN | US | Official Doc |
| 6105100010 | 29.7% | CN | US | Official Doc |
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AI Analysis
π Boys' Cotton Twill Shirt: HS Code Classification & US Tariff Analysis | 2026 Guide
π HS Code Reference & Customs Clearance Guide | Latest 2026 Tariff Rules | Professional Clearance Strategy
π I. Product Definition: What Exactly is a "Boys' Cotton Twill Shirt"?
A Boys' Cotton Twill Shirt is a specific garment type defined by three key attributes: 1. Gender/Target: Designed for boys (typically under 14 years, though customs often groups "boys/girls" or separates by height/size). 2. Material: 100% Cotton. 3. Weave: Twill weave (diagonal parallel ribs, distinct from plain weave or knit).
In international trade, the classification hinges on knitted vs. woven and gender-specificity. This product falls under Woven garments (Chapter 62), not Knitted (Chapter 61). Misclassifying it as knit (Chapter 61) can lead to severe penalties due to different tariff rates.
β οΈ Critical Distinction:
- Knitted (Chapter 61): Soft, stretchy, made on knitting machines. β Incorrect for Twill.
- Woven (Chapter 62): Structured, made on looms, includes Twill, Poplin, Denim. β Correct for Twill.
π¦ II. HS Code Classification Details (2026 Latest Tariff Schedule)
Based on the provided data, here are the relevant HS Codes for a Boys' Cotton Twill Shirt, ranked by likelihood and risk profile.
| HS Code | Product Description | Key Classification Criteria | Total Tax Rate | Risk Level |
|---|---|---|---|---|
6205.20.20.26 |
Men's Boys' Cotton Twill Shirt | Woven, Men's/Boys', Cotton, Other (Non-Embroidered) | 37.2% | π΄ High |
6205.20.20.67 |
Cotton Twill Boys' Shirt | Woven, Men's/Boys', Cotton, Twill Weave, Non-Corduroy | 37.2% | π΄ High |
6105.10.00.10 |
Men's/Boys' Cotton Shirt | Potentially Misclassified if assumed Knitted. Summary says "Cotton Twill" but HS is Ch61. | 29.7% | π‘ Medium |
6217.90.90.03 |
Parts of Apparel (Shirt Components) | Misclassification as "Parts" rather than "Garment". Summary implies Shirt. | 24.6% | π Low (if accurate) |
π Critical Note on Chapter 61 vs. Chapter 62:
- Chapter 62 (6205) is for Woven shirts.
- Chapter 61 (6105) is for Knitted shirts.
- Twill is inherently a Woven structure. Therefore,6205is the technically correct chapter.
- However, some customs brokers may erroneously use6105if the documentation is vague. This creates a tax discrepancy (29.7% vs 37.2%).
π° III. 2026 Latest Tariff Rate Breakdown (US Market)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: Post-2025 policies (Section 301 & IEEPA)
π― 1. 6205.20.20.26 & 6205.20.20.67 β Woven Cotton Shirts (The Most Likely Classification)
| Item | Details |
|---|---|
| Base Tariff Rate | 19.7% (General Ad Valorem) |
| Section 301 Additional Tariff | +7.5% (Standard US trade remedy for Chinese textiles/garments) |
| Section 1222 Tariff (IEEPA) | +10.0% (Newly imposed surcharge on specific Chinese apparel imports) |
| Total Effective Rate | 37.2% |
| Calculation Basis | CIF Value (Cost + Insurance + Freight) Γ 37.2% |
| De Minimis Exemption | β Not Applicable (Cannot use $800 de minimis for this classification if subject to Section 301/1222) |
| Legal Reference Path | HTSUS:6205.20.20 β USITC:Section 301 Footnote β IEEPA:Proclamation 1222 |
π Explanation:
- The 19.7% is the standard MFN (Most Favored Nation) rate for woven cotton shirts.
- The +7.5% is the standard Section 301 rate for many textile categories from China.
- The +10% is the new "1222 Clause" tariff targeting Chinese apparel, significantly increasing the landed cost.
- Total: 37.2%. This is a high-cost item for US importers.
π― 2. 6105.10.00.10 β Knitted Cotton Shirts (If Misclassified or if "Twill" is Debated)
| Item | Details |
|---|---|
| Base Tariff Rate | 19.7% |
| Section 301 Additional Tariff | +0.0% (Some knit categories may be exempt or lower rate depending on specific HTS subheading) |
| Section 1222 Tariff (IEEPA) | +10.0% |
| Total Effective Rate | 29.7% |
| Calculation Basis | CIF Value Γ 29.7% |
| De Minimis Exemption | β Not Applicable (Still subject to IEEPA 1222) |
| Legal Reference Path | HTSUS:6105.10.00 β IEEPA:Proclamation 1222 |
π Risk Alert:
- Claiming this rate for a Twill shirt is risky. Twill is not knitted. Customs may reclassify it to6205, leading to:
1. Back-dated penalties for underpayment (7.5% difference).
2. Fines for misdeclaration.
3. Seizure of goods if intent is suspected.
π― 3. 6217.90.90.03 β Parts of Apparel (Unlikely for Finished Shirts)
| Item | Details |
|---|---|
| Base Tariff Rate | 14.6% |
| Section 301 Additional Tariff | +0.0% |
| Section 1222 Tariff (IEEPA) | +10.0% |
| Total Effective Rate | 24.6% |
| Calculation Basis | CIF Value Γ 24.6% |
| De Minimis Exemption | β Not Applicable |
π Why This is Dangerous:
- HS Code6217is for "Made-up clothing accessories; parts of garments...".
- A finished shirt is NOT a part. It is a garment.
- Classifying a finished shirt as a "part" is a major red flag for customs audits.
- While the tax is lower (24.6%), the risk of audit, seizure, and penalties is extremely high.
π οΈ IV. Customs Clearance Operational Advice (Practical Pitfall Guide)
β 1. Documentation Checklist (Must-Haves)
| Document | Requirement | Notes |
|---|---|---|
| Commercial Invoice | Must state "Woven Cotton Shirt, Boys', Twill Weave" | Avoid vague terms like "Clothing" |
| Product Description | Specify: "100% Cotton, Twill Weave, Collared, Button-Down" | Confirms Chapter 62 |
| Fabric Swatch | Provide a 10cm x 10cm fabric sample | Proof of Twill weave (diagonal lines) |
| Hangtags/Labels | Show Fiber Content (100% Cotton) | Must match invoice |
| Bill of Lading | Clearly list "Men's/Boys' Shirts" | Consistency with invoice |
β 2. Classification Strategy (Key Principles)
π₯ "Woven is 62, Knit is 61. Twill is Woven. Don't Lie."
| Scenario | Correct HS Code | Tax Rate | Recommendation |
|---|---|---|---|
| Finished Twill Shirt | 6205.20.20.26 |
37.2% | Best Practice: Accurate, compliant, but high tax. |
| Knitted Shirt (if actually knit) | 6105.10.00.10 |
29.7% | Only if fabric is knitted. Not for twill. |
| Unfinished Panels | 6217.90.90.03 |
24.6% | Only if not sewn into a shirt. |
β 3. Special Cases & Mitigation
| Situation | Action |
|---|---|
| High Value for US Market | Calculate landed cost carefully. 37.2% tax may erode margins. Consider drop-shipping from non-China hubs (e.g., Vietnam, Bangladesh) if eligible. |
| Customs Audit | Have fabric test reports ready to prove "Twill Weave" (Woven) vs. "Knit". |
| Section 1222 Impact | The 10% IEEPA tariff is new. Ensure your broker is updating systems for 2026. |
| De Minimis ($800) | Do NOT attempt to use de minimis for this item if it's from China and classified as 6205. It will be flagged. |
π V. Global Market Comparison (2026)
| Country | HS Code | Base Rate | Additional Tariff (China) | Total Rate | Notes |
|---|---|---|---|---|---|
| πΊπΈ USA | 6205.20.20.26 |
19.7% | +7.5% (Sec 301) + 10% (IEEPA 1222) | 37.2% | Highest barrier. |
| π¨π³ China | 6205.20.20.26 |
14.6% | 0% | 14.6% | Export market. |
| πͺπΊ EU | 6205.20 |
12.0% | 0% | 12.0% | No Section 301. |
| π¬π§ UK | 6205.20 |
12.0% | 0% | 12.0% | Post-Brexit, similar to EU. |
| π¨π¦ Canada | 6205.20 |
17.5% | 0% (if under CUSMA) | 17.5% | Check preferential rules. |
π Conclusion:
- USA is the most expensive market for Chinese cotton shirts due to Section 301 + IEEPA 1222.
- Total Tax: 37.2% is the realistic landed duty cost.
- Consider supply chain diversification (Vietnam, India, Bangladesh) to avoid these tariffs.
π VI. Common Mistakes & Pitfalls (Learn from Others' Errors)
β Mistake 1: Classifying Twill as "Knit" (6105) to save 7.5%.
π Consequence: Customs rejects, reclassifies, charges 37.2% + penalties + delay.
β Mistake 2: Classifying Finished Shirt as "Parts" (6217) to save 12.6%.
π Consequence: High audit risk, seizure of goods, blacklisting.
β Mistake 3: Ignoring Section 1222 Tariff.
π Consequence: Underpayment by 10%. Back taxes + interest owed.
β Mistake 4: Using De Minimis for this category.
π Consequence: Package held, taxed at full rate, possible seizure.
β Correct Approach:
"Declare as Woven Cotton Shirt (6205), Pay 37.2%, Ensure Documentation Matches."
π― VII. Conclusion: Professional Classification, Cost Control, Risk Reduction
π― Remember the Mantra:
πΉ "Twill is Woven (62), Not Knit (61)."
πΉ "US Tax = 37.2% (19.7 + 7.5 + 10)."
πΉ "Don't Risk Fraud for 12.6% Savings."
π Pro Tip:
If you are importing to the US, calculate your margin with 37.2% tax. If it doesn't work, explore China+1 strategies (manufacturing in Vietnam/Bangladesh) to qualify for lower tariffs.
π£ Immediate Action:
π Consult a licensed customs broker.
π Prepare fabric swatches.
π Review your pricing model with 37.2% duty included.
π Clear Customs Smoothly, Protect Your Profit!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Your Supply Chain is Only as Strong as Your Compliance!
Customer Reviews
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.