Boys' Garments
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6109100023 | 34.0% | CN | US | Official Doc |
| 6110202069 | 34.0% | CN | US | Official Doc |
| 6110202077 | 34.0% | CN | US | Official Doc |
| 6209303040 | 33.5% | CN | US | Official Doc |
| 6109100065 | 34.0% | CN | US | Official Doc |
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AI Analysis
π¦ Boys' Garments (Children's Apparel)
π HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Analysis | Professional Entry Strategy
π One: Product Definition & Classification: Do You Truly Understand "Boys' Garments"?
Boys' garments represent a vast category of textile products designed for male children, primarily ranging from infants to pre-teens. In international trade, these are strictly categorized based on:
- Fabric Composition: Knitted vs. Woven, Cotton vs. Synthetic vs. Wool.
- Garment Type: T-shirts, Sweaters, Trousers, Dresses (for girls, but mixed in categories), etc.
- Age Group: Specifically for boys (or unisex children's wear).
β οΈ Critical Distinction:
- Knitted vs. Woven: This is the #1 differentiator. A cotton T-shirt is Knitted (Chapter 61), while a cotton button-down shirt is Woven (Chapter 62).
- Material Matters: Cotton vs. Synthetic vs. Wool drastically changes the HS Code and the Total Tax Rate due to specific trade policies (e.g., Section 301, Section 122).
π¦ Two: HS Code Classification Details (2026 Latest Tariff Cross-Reference)
Based on the provided data, here are the specific HS Codes for Boys' and Children's Garments, their logical classification rationale, and the associated tax structure.
| HS Code | Product Description & Logic | Classification Rationale | Total Tax Rate |
|---|---|---|---|
| 6109.10.00.23 | Boys' T-shirts / Tops (Knitted) | Matches purpose ("Boys") & category. Based on common sense, inferred as Cotton. Fits the "catch-all" logic for cotton knitted tops. | 34.0% |
| 6110.20.20.69 | Men's/Women's/Children's Sweaters | Matches purpose & demographic. Defaults to Cotton Knitted category. Fits the "catch-all" category for knitted sweaters. | 34.0% |
| 6110.20.20.77 | Men's/Women's/Children's Sweaters (Female/Girl) | Covers female/girls' wear but aligns with consistent garment usage attributes. Fits the "catch-all" category. | 34.0% |
| 6209.30.30.40 | Girls' Garments (Woven) | ε±δΊζθ£ θη΄ (Clothing category). Inferred as Synthetic Fiber material. No morphological or usage contradictions. | 33.5% |
| 6109.10.00.65 | Girls' T-shirts / Tops (Knitted) | Matches purpose & category. Inferred as Cotton based on common sense. Fits "catch-all" category rules. | 34.0% |
π Key Insight:
- Chapter 61 (Knitted): Includes T-shirts (6109) and Sweaters (6110). Higher tax rates (34.0%) often apply to Cotton items due to trade restrictions. - Chapter 62 (Woven): Includes woven trousers, dresses, or shirts. 6209 is specifically for clothing accessories or specific children's wear. - Synthetic vs. Cotton: The data shows Synthetic (6209.30.30.40) at 33.5%, while Cotton (6109/6110) is at 34.0%.
π° Three: 2026 Detailed Tariff Rate Breakdown (Including Add-ons & Policy Surcharges)
β Applicable Region: United States (US)
β Origin: China (CN)
β Effective Time: Current 2026 Tariff Rules
π― 1. High-Tax Items (Cotton Knitted: 6109.10.00.23 / 6109.10.00.65 / 6110.20.20.69 / 6110.20.20.77)
Total Tax: 34.0%
| Item | Content |
|---|---|
| Base Tariff | 16.5% (Standard MFN Rate) |
| Section 301 Add-on | +7.5% (Section 301 Tariff on Textiles/Apparel) |
| Section 122 Add-on | +10.0% (Section 122 Tariff on Specific Chinese Goods) |
| Total Tariff | 34.0% |
| Tax Calculation | CIF Value Γ 34.0% |
| De Minimis Exemption | β Not Applicable (High value/Section 301 goods usually excluded) |
| Legal Path | HTS:6109.10.00.23 β Section 301: 7.5% β Section 122: 10% |
π Interpretation:
- These cotton knitted garments face triple taxation: Base duty, Section 301 punitive tariff, and Section 122 additional surcharge.
- Section 122 is a recent policy targeting specific Chinese imports, adding a significant 10% layer.
- Cotton is heavily scrutinized in the textile sector, leading to this 34.0% ceiling.
π― 2. Synthetic/Woven Item (6209.30.30.40)
Total Tax: 33.5%
| Item | Content |
|---|---|
| Base Tariff | 16.0% (Standard MFN Rate for this sub-category) |
| Section 301 Add-on | +7.5% (Section 301 Tariff) |
| Section 122 Add-on | +10.0% (Section 122 Tariff) |
| Total Tariff | 33.5% |
| Tax Calculation | CIF Value Γ 33.5% |
| De Minimis Exemption | β Not Applicable |
| Legal Path | HTS:6209.30.30.40 β Section 301: 7.5% β Section 122: 10% |
π Interpretation:
- Slightly lower base tariff (16.0% vs 16.5%) results in a 0.5% difference in the total tax (33.5% vs 34.0%).
- Still subject to the heavy Section 122 (10%) and Section 301 (7.5%) burden.
π οΈ Four: Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Preparation Checklist (Non-negotiable)
| Document | Must Provide | Reason |
|---|---|---|
| Composition Label | βοΈ | Must clearly state % Cotton vs. Synthetic. Crucial for 6109 vs 6209. |
| Material Certificate | βοΈ | Third-party lab report confirming fiber content (Cotton/Synthetic). |
| Garment Photos | βοΈ | Front/Back images showing tags, stitching, and style (Knitted vs. Woven). |
| Commercial Invoice | βοΈ | Must explicitly state "Boys' Garments" or "Children's Apparel" + HS Code. |
| Packing List | βοΈ | Details weight and volume for CIF calculation. |
| Origin Certificate | βοΈ | Critical for proving CN origin to apply Section 301/122 correctly. |
β 2. Declaration Strategy (Key Mnemonic)
π₯ "Knitted First, Material Second, Tax Third!"
| Scenario | Correct Declaration | Mistake to Avoid |
|---|---|---|
| Cotton T-shirt | 6109.10.00.23 |
Misdeclare as 6110 (Sweater) β Higher scrutiny. |
| Synthetic Trousers | 6209.30.30.40 |
Misdeclare as 6109 (Knitted) β Tax rate mismatch. |
| Mixed Gender (Unisex) | Use 6110 or 6209 based on style |
Force "Boys" if it's for girls β Customs dispute. |
| Cotton Sweater | 6110.20.20.69 |
Omit "Knitted" in description β Classification delay. |
β 3. Special Case Handling
| Situation | Recommendation |
|---|---|
| OEM Custom Brands | Provide the Design Sketch and Client Order to prove "Boys' Garment" intent, not generic apparel. |
| Mixed Material (Cotton + Synth) | Declare based on Weight > 50% of the heaviest fiber. If Cotton > 50%, use 6109/6110. |
| "Boys" vs. "Unisex" | If the item is truly unisex, declare as "Children's Garments" under the broader 6110/6209 codes to avoid "Boys" specific scrutiny. |
| Small Quantity (Gifts) | Check De Minimis ($800) status. If under $800, might be exempt from duties, BUT Section 122/301 may still apply depending on the specific product list. |
π Five: Global Market Comparison (2026 Context)
| Country/Region | Recommended HS Code | Base Tariff | Section 301 | Section 122 | Total Tax |
|---|---|---|---|---|---|
| πΊπΈ USA | 6109.10.00.23 (Cotton) |
16.5% | +7.5% | +10.0% | 34.0% |
| πΊπΈ USA | 6209.30.30.40 (Synthetic) |
16.0% | +7.5% | +10.0% | 33.5% |
| πͺπΊ EU | 6109.10.00 | 0-12% | 0% | 0% | ~0-12% |
| π¨π¦ Canada | 6109.10.00 | 0-10% | 0% | 0% | ~0-10% |
| π¦πΊ Australia | 6109.10.00 | 5% | 0% | 0% | ~5% |
π Conclusion:
- USA is the only market in the list applying the heavy Section 301 + Section 122 surcharges, pushing taxes to 33.5%-34.0%.
- Cotton items are slightly more expensive (34.0%) than Synthetic (33.5%) due to base tariff differences.
- Strategy: If targeting other markets (EU, Canada, Australia), you can bypass these punitive US tariffs.
π Six: Common Errors & Pitfall Guide (Lessons Learned)
β Mistake 1: Declaring "Boys' T-shirt" as 6209 (Woven) when it is Knitted.
π Result: Customs delays, re-classification, 34.0% tax applied incorrectly, potential fine.
β Mistake 2: Failing to specify "Cotton" vs "Synthetic".
π Result: Customs assumes the higher tax rate (Cotton = 16.5% base) or rejects the entry.
β Mistake 3: Not disclosing Section 122 applicability.
π Result: The 10% surcharge is hidden until clearance, leading to surprise tax bills and cash flow issues.
β Correct Action:
"Boys' 100% Cotton Knitted T-Shirt, 2026 Model, HTS 6109.10.00.23. Subject to Section 301 (7.5%) and Section 122 (10%)."
π― Seven: Conclusion: Precision is Profit!
π― Remember the Mantra:
πΉ "Knitted or Woven? Cotton or Synth? Check the Base! Then Add 301 (7.5%) and 122 (10%)!"
πΉ "HS Code = Tax Destiny! A wrong digit costs you 34% of your value!"
π Pro Tip:
If your boys' garments are originating from Vietnam, Mexico, or India (not China), you may be Exempt from Section 301 and 122 tariffs, dropping your rate to just the Base Tariff (16.0-16.5%).
Recommendation: Apply for Pre-Ruling (Advance Ruling) from CBP before shipping to lock in the correct HS Code and tax calculation.
π£ Immediate Action:
π Contact a Licensed Customs Broker + Provide Fabric Spec Sheets + Apply for Pre-Ruling.
π Let your Boys' Garments Clear Customs Smoothly, Maximize Margins, and Scale Globally!
β¨ Professional Clearance Starts with Precise Classification!
πΌ Every Dollar of Cost Deserves Precise Calculation!
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.