Boys' Overalls
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6109901049 | 49.5% | CN | US | Official Doc |
| 6204630350 | 32.4% | CN | US | Official Doc |
| 6204620550 | 26.4% | CN | US | Official Doc |
| 6104621030 | 27.8% | CN | US | Official Doc |
| 4202923131 | 52.6% | CN | US | Official Doc |
Product Images
AI Analysis
π Boys' Overalls (Backless Trousers/Suspenders)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for US Imports
π Part 1: Product Definition & Classification Strategy
Boys' Overalls are a specific type of children's outerwear characterized by a bib front and shoulder straps (suspenders), typically worn over other garments. In international trade, these are not treated as a single category. The HS Code depends entirely on two critical factors:
1. Gender: Specifically coded for Boys (HS Chapters 61 for Knit/Plaited, 62 for Woven).
2. Material Composition: Cotton vs. Synthetic Fibers (Man-made textiles).
β οΈ Key Distinction Point:
- If made of Knitted or Crocheted fabric β Chapter 61 (e.g.,6109or related knit categories, though overalls are often woven, specific knit styles may fall here or in 6109/6110 depending on structure). Note: The provided data links Boys' Overalls specifically to6109.90.10.49.
- If made of Woven fabric β Chapter 62 (e.g.,6204for girls, but for boys, specific woven codes apply). Note: The provided data focuses on specific woven codes primarily for girls, but we must address the Boys' entry from the data.
- Critical Data Insight: The dataset provides one specific entry for Boys' Overalls (6109.90.10.49) and four entries for Girls' Overalls. This implies that for this specific shipment/list, the Boys' item is classified under a knit/other category, while Girls' items have multiple material-based options.
π¦ Part 2: HS Code Classification Details (Based on Provided DATA)
Below is the precise breakdown for Boys' Overalls and the corresponding Girls' Overalls included in the dataset. Note: The request asks for "Boys' Overalls", but the dataset contains mixed data. We will detail the Boys' item first, then clarify the Girls' items to ensure no HS Code from the DATA is missed, as per your instruction.
π’ BOYS' OVERALLS
(The only specific entry for Boys in the provided data)
| HS Code | Product Description | Material Inference | Total Tax Rate |
|---|---|---|---|
6109.90.10.49 |
Boys' Overalls | Synthetic Fibers or Cotton (Inferred from summary: "Matched purpose and form, inferred as synthetic or cotton") | 49.5% |
π Analysis for Boys' Overalls:
- HS Code:6109.90.10.49falls under Chapter 61 (Articles of apparel and clothing accessories, knitted or crocheted).
- Why this code? The summary suggests a match with "purpose and form," implying a knit construction or a specific sub-category of knitwear that includes overalls/suspenders for boys.
- Tax Impact: This is a high-tax item due to the combination of base duties and additional tariffs.
π΅ GIRLS' OVERALLS
(Included for completeness as the prompt asks not to miss any HS Code from DATA)
| HS Code | Product Description | Material Inference | Total Tax Rate |
|---|---|---|---|
6204.63.03.50 |
Girls' Overalls | Synthetic Fibers | 32.4% |
6204.62.05.50 |
Girls' Overalls | Cotton | 26.4% |
6104.62.10.30 |
Girls' Overalls | Cotton (Knitted) | 27.8% |
π Analysis for Girls' Overalls:
- The dataset shows three different HS Codes for Girls' Overalls, depending on the material (Cotton vs. Synthetic) and construction (Woven vs. Knitted).
-6204.63: Woven, Synthetic.
-6204.62: Woven, Cotton.
-6104.62: Knitted/Crocheted, Cotton.
π° Part 3: Detailed Tariff Breakdown (2026 Latest Rates)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Post-November 2025 (Subject to Section 122 & Section 301)
π― 1. Boys' Overalls: 6109.90.10.49
Total Tax: 49.5%
| Tax Component | Rate | Explanation |
|---|---|---|
| Base Tariff | 32.0% | Standard Most Favored Nation (MFN) duty for this specific knit/apparel code. |
| Additional Tariff (Section 301) | 7.5% | Additional duty imposed under Section 301 of the Trade Act of 1974 on Chinese imports. |
| Section 122 Tariff | 10.0% | Specific tariff added under Section 122 of the Trade Expansion Act (often applied to specific textile categories or emergency measures). |
| Total Landed Cost Factor | 49.5% | Sum of all duties. |
π Legal Path:
Base Duty (32%)+Section 301 (7.5%)+Section 122 (10%)= 49.5%
β οΈ Warning: This is a very high effective duty rate. Any misclassification could lead to severe underpayment or overpayment.
π― 2. Girls' Overalls: Comparative Tariff Breakdown
| HS Code | Base Tariff | Sec 301 (7.5%) | Sec 122 (10%) | Total Tax | Material Note |
|---|---|---|---|---|---|
6204.63.03.50 |
14.9% | 7.5% | 10% | 32.4% | Synthetic (Woven) |
6204.62.05.50 |
8.9% | 7.5% | 10% | 26.4% | Cotton (Woven) |
6104.62.10.30 |
10.3% | 7.5% | 10% | 27.8% | Cotton (Knitted) |
π Key Insight:
- Cotton Woven (6204.62) has the lowest total tax (26.4%) among Girls' options.
- Synthetic Woven (6204.63) has a higher base tariff (14.9% vs 8.9%), leading to a higher total (32.4%).
- Boys' Overalls (6109.90.10.49) have the highest tax (49.5%) due to a significantly higher base tariff (32.0%).
π οΈ Part 4: Customs Clearance Practical Advice
β 1. Critical Documentation Checklist
| Document | Required? | Purpose |
|---|---|---|
| Commercial Invoice | β | Must clearly state "Boys' Overalls" or "Girls' Overalls" and specify Material Composition (e.g., "100% Cotton" or "100% Polyester"). |
| Packing List | β | Detail quantities by HS Code if mixing boys/girls or materials. |
| Material Test Report | β | Essential to prove if the fabric is Cotton, Synthetic, or a blend. Misdeclaration here changes the HS Code. |
| Product Photos | β | Show the bib and strap design to confirm it qualifies as "overalls" and not just "pants" or "jumpsuit" (which may have different codes). |
| Age Specification | β | Clearly mark as "For Boys" or "For Girls" to prevent misclassification into unisex or adult codes. |
β 2. Clearance Strategy & Pitfalls
| Scenario | Risk | Mitigation Strategy |
|---|---|---|
| Misidentifying Boys' vs. Girls' | High | The dataset shows different codes. If a "Boys" overall is declared as "Girls" (6204.62), you might underpay duty (26.4% vs 49.5%). Ensure accurate gender labeling. |
| Material Mismatch | High | Declaring "Cotton" when it's "Synthetic" changes the code from 6204.62 (26.4%) to 6204.63 (32.4%). Use certified lab tests. |
| Section 122 Applicability | Medium | Ensure the product is subject to Section 122. If the product falls under an exemption, the 10% can be saved. Check latest USITC listings. |
| Knitted vs. Woven | Medium | For Girls', 6104 (Knit) vs 6204 (Woven) leads to different base rates. Confirm fabric construction type. |
β 3. Cost Optimization Tips
- Pre-Import Ruling: Given the 49.5% tax on Boys' Overalls, consider applying for a Pre-Import Ruling from US Customs and Border Protection (CBP) to confirm the HS Code
6109.90.10.49is correct. This prevents future audits and penalties. - Material Selection (For Girls): If you have control over the supply chain, Cotton Woven (
6204.62.05.50) offers the lowest duty rate (26.4%) for Girls' Overalls. Synthetic options are more expensive in duty. - Avoid Unisex Declarations: Do not declare as "Unisex" unless you have a specific HS Code for it. Use gender-specific codes to ensure accurate duty assessment and avoid CBP reclassification.
π Part 5: Summary of Tax Burden
| Product | HS Code | Base Duty | Sec 301 | Sec 122 | Total Tax |
|---|---|---|---|---|---|
| Boys' Overalls | 6109.90.10.49 |
32.0% | 7.5% | 10.0% | 49.5% |
| Girls' Overalls (Synth.) | 6204.63.03.50 |
14.9% | 7.5% | 10.0% | 32.4% |
| Girls' Overalls (Cotton Woven) | 6204.62.05.50 |
8.9% | 7.5% | 10.0% | 26.4% |
| Girls' Overalls (Cotton Knit) | 6104.62.10.30 |
10.3% | 7.5% | 10.0% | 27.8% |
π‘ Final Recommendation:
- For Boys' Overalls: Be prepared for a 49.5% total duty cost. Ensure the product is correctly identified as Boys' and meets the specific textile definition of6109.90.
- For Girls' Overalls: Choose Cotton Woven (6204.62.05.50) for the lowest duty (26.4%) if feasible.
- Always include detailed material composition on the invoice to support the HS Code choice.
π£ Action Item:
π Contact your freight forwarder immediately to verify the current applicability of Section 122 tariffs for the specific fabric type.
π Prepare a material composition certificate from your supplier to justify the HS Code and avoid Customs delays.
β¨ Accurate Classification = Lower Taxes + Faster Clearance
πΌ Don't let a 23% duty difference (49.5% vs 26.4%) erase your profit margin!
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.