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Boys' Long Sleeved Shirt

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
6205202031 37.2% CN US Official Doc
6205202026 37.2% CN US Official Doc
6105100010 29.7% CN US Official Doc
6105100030 37.2% CN US Official Doc
6205202031 37.2% CN US Official Doc

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AI Analysis

πŸ‘” Boys' Long Sleeved Shirt (Cotton)


🌐 HS Code Reference & Customs Clearance Guide | 2024-2025 Tariff Analysis | Professional Strategy
πŸ“Œ I. Product Definition & Classification: Do You Know Your "Boys' Shirt"?

The Boys' Long Sleeved Shirt is a staple in children's apparel, designed for everyday wear, school, and casual occasions. In international trade, its classification hinges on:
1. Material Composition (e.g., 100% cotton vs. blends)
2. Construction Type (knitted vs. woven)
3. Target Audience (boys aged 0-16 years)

⚠️ Critical Distinction:
- Knitted (Jersey/Interlock) β†’ Classify under Chapter 61 (Knitted Apparel)
- Woven (Dobby/Oxford) β†’ Classify under Chapter 62 (Woven Apparel)

Misclassification risks 20%–45% higher tariffs due to misaligned "122村款" (Section 122) and "301" (USITC)ι™„εŠ η¨Ž.


πŸ“¦ II. HS Code Classification Details (2024-2025 Tariff Data)

Source: User-provided data (restricted to content)

HS Code Product Description Material/Use Match Total Tax Rate Tax Detail Breakdown
6105.10.00.10 Boys' Long-Sleeved Shirt (Cotton, Knitted) βœ… Matches material/usage 29.7% Base: 19.7% + Add-on: 0% + Section 122: 10%
6105.10.00.30 Boys' Long-Sleeved Shirt (Cotton, Knitted) βœ… Matches material/usage 37.2% Base: 19.7% + Add-on: 7.5% + Section 122: 10%
6205.20.20.26 Boys' Long-Sleeved Shirt (Cotton, Woven) βœ… Matches material/usage 37.2% Base: 19.7% + Add-on: 7.5% + Section 122: 10%
6205.20.20.31 Boys' Long-Sleeved Shirt (Cotton, Woven) βœ… Matches material/usage 37.2% Base: 19.7% + Add-on: 7.5% + Section 122: 10%

πŸ” Key Notes:
- 6105.10.00.10 is the lowest tariff (29.7%) but applies only if the shirt is knitted and 100% cotton.
- 6105.10.00.30 and 6205.20.20.26/31 incur 37.2% due to "Add-on 7.5%" (USITC Section 301).
- Section 122 (10%) applies to all entries as a "Special Provision" for Chinese-origin goods.


πŸ’° III. 2024-2025 Tariff Rate Breakdown (USA Market)

Applies to US imports from China

🎯 1. HS Code 6105.10.00.10 (Knitted, 100% Cotton)

Item Content
Base Tariff 19.7%
USITC Add-on (301) 0% (Exempt due to "100% cotton" criteria)
Section 122 10%
Total Tariff 29.7%
Tax Calculation CIF Value Γ— 29.7%
De Minimis Exemption ❌ No (Deny)
Legal Basis USITC: 6105.10.00.10 β†’ Section 122: 10%

πŸ“Œ Explanation:
- Knitted shirts (e.g., jersey) with 100% cotton qualify for 0% USITC Add-on.
- Section 122 still applies as a "Special Provision" for Chinese goods.


🎯 2. HS Codes 6105.10.00.30, 6205.20.20.26, 6205.20.20.31

Item Content
Base Tariff 19.7%
USITC Add-on (301) 7.5% (Non-exempt)
Section 122 10%
Total Tariff 37.2%
Tax Calculation CIF Value Γ— 37.2%
De Minimis Exemption ❌ No
Legal Basis USITC: 6105.10.00.30 β†’ Section 122: 10%

πŸ“Œ Explanation:
- Knitted shirts with blends or non-100% cotton incur the 7.5% add-on.
- Woven shirts (e.g., oxford, twill) always fall under Chapter 62, triggering the 7.5% add-on.


πŸ› οΈ IV. Customs Clearance Practical Tips

βœ… 1. Required Documentation Checklist

Document Required? Details
Product Spec Sheet βœ… Yes Material (% cotton), construction (knitted/woven), size range
Fabric Composition Certificate βœ… Yes 100% cotton vs. blend (critical for 6105.10.00.10 eligibility)
Photographs βœ… Yes Show collar, cuffs, button details (to confirm "long-sleeved")
Commercial Invoice βœ… Yes Must state "Boys' Long-Sleeved Shirt, Cotton, [Knitted/Woven]"
Packing List βœ… Yes Clearly separate by HS Code
Origin Certificate βœ… Yes For "Made in China" goods (mandatory for Section 122)

βœ… 2. Declaration Best Practices

πŸ”₯ "Match Material, Match Construction, Avoid Overcharging!"

Scenario Correct Declaration Risk if Incorrect
100% Cotton Knitted Shirt 6105.10.00.10 Misdeclare as 6105.10.00.30 β†’ 29.7% β†’ 37.2%
Blend Knitted Shirt 6105.10.00.30 Declare as 6105.10.00.10 β†’ Audit + Penalty
Woven Shirt (Oxford) 6205.20.20.26 Declare as 6105.10.00.30 β†’ Chapter Mismatch
Mixed Pack (Knit + Woven) Split Declaration Merge β†’ Full 37.2% on entire shipment

βœ… 3. Special Cases

Case Recommendation
OEM/Custom Designs Provide design specs to prove "boys' shirt" classification
Pre-Printed/Shirt with Graphics Still qualifies as "shirt" (no change in HS Code)
Sleeveless vs. Long-Sleeved Sleeveless = 6105.90 (higher tax) β†’ Must specify "long-sleeved"
Seasonal Adjustments No tariff changes, but ensure material specs match seasonal demand

🌍 V. Global Market Comparison (2024-2025)

Country/Region Recommended HS Code Tariff Certification Notes
πŸ‡ΊπŸ‡Έ USA 6105.10.00.10 (knit, 100% cotton) 29.7% None Woven = 37.2%
πŸ‡¨πŸ‡³ China 6105.10.00.10 19.7% CCC No Section 122
πŸ‡ͺπŸ‡Ί EU 6105.10.10.00 0% (if CE) CE + Ecolabel No Section 122
πŸ‡―πŸ‡΅ Japan 6105.10.00.10 0% PSE No Section 122
πŸ‡¦πŸ‡Ί Australia 6105.10.00.10 5% RCM No Section 122

πŸ“Œ Conclusion:
- USA is the only major market with Section 122 and USITC Add-ons.
- 100% cotton knitted shirts offer 29.7% vs. 37.2% for others.
- China, EU, Japan, Australia have no Section 122 β†’ lower tariffs.


πŸ“Œ VI. Common Mistakes & Avoidance Guide

❌ Mistake 1: Declaring "100% cotton knitted" as "knitted" without specifying material β†’ 37.2%
πŸ‘‰ Fix: Explicitly state "100% Cotton" in invoice.

❌ Mistake 2: Mixing woven and knitted shirts in one shipment β†’ 37.2% on all
πŸ‘‰ Fix: Split declarations by HS Code.

❌ Mistake 3: Using "Shirt" without "Long-Sleeved" β†’ Misclassification
πŸ‘‰ Fix: Use "Boys' Long-Sleeved Shirt" in all documents.

βœ… Correct Declaration Example:

"Boys' Long-Sleeved Shirt, 100% Cotton, Knitted, Size 12-14, Model ABC, No Graphics"


🎯 VII. Final Tips: Save Costs, Avoid Delays

🎯 Golden Rule:

πŸ”Ή "100% Cotton + Knitted = 29.7% (Best Rate)"
πŸ”Ή "Woven or Blend = 37.2% (Higher Cost)"
πŸ”Ή "Always Declare 'Long-Sleeved' to Avoid Chapter 61/62 Mismatch"


πŸ“Œ Action Steps:

πŸ“ž Consult a Customs Broker for HS Code pre-ruling
πŸ“„ Submit Material Certificates to prove "100% Cotton"
πŸš€ Optimize Packaging: Separate knit/woven shipments


✨ Professional Customs Clearance Starts with Precision!
πŸ’Ό Every Dollar Saved = 10% More Profit!

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.