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Boys' Printed Shirt (Other Textile Materials)

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
6206900040 24.2% CN US Official Doc
6105908060 23.1% CN US Official Doc
6105908030 23.1% CN US Official Doc
6110909023 23.5% CN US Official Doc
6205900720 35.0% CN US Official Doc

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AI Analysis

πŸ‘• Boys' Printed Shirt (Other Textile Materials)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professionalι€šε…³ Strategy
πŸ“Œ I. Product Definition & Classification: Do You Really Know "Other Textile Materials"?

Boys' printed shirts made of "other textile materials" typically refer to garments not made of cotton, wool, or synthetic fibers like polyester/nylon, but rather from materials such as linen, hemp, viscose (rayon), silk blends, or mixed fabrics that do not fall under standard natural or man-made fiber categories.

In international trade, the classification hinges on two critical factors: 1. Knitted vs. Woven: Determines whether it falls under Chapter 61 (Knitted) or Chapter 62 (Woven). 2. "Other Textile Materials": Excludes common synthetics (like 100% polyester) and natural fibers (like 100% cotton), often pointing to blended fabrics or regenerated fibers.

⚠️ Key Distinction Point:
- If Knitted (e.g., jersey, t-shirt style) β†’ Classify under Chapter 61.
- If Woven (e.g., dress shirt, button-down) β†’ Classify under Chapter 62.
- Misclassification between Chapter 61 and 62 leads to significant tax discrepancies (see below).


πŸ“¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

Based on the provided data, here are the valid HS Codes for Boys' Printed Shirts (Other Textile Materials):

HS Code Product Description Summary from Data Total Tax Tax Detail Breakdown
6206.90.00.40 Woven Boys' Short-Sleeve Shirt, Other Textile Materials Other textile materials; classified as shirts of other textile materials 24.2% Base: 6.7% + Section 301: 7.5% + 122 Clause: 10%
6105.90.80.60 Knitted Boys' Short-Sleeve Shirt, Other Textile Materials Matches classification for shirts of other textile materials 23.1% Base: 5.6% + Section 301: 7.5% + 122 Clause: 10%
6105.90.80.30 Knitted Boys' Short-Sleeve Shirt, Other Textile Materials Matches purpose for shirts of other textile materials 23.1% Base: 5.6% + Section 301: 7.5% + 122 Clause: 10%
6110.90.90.23 Knitted Boys' Shirt, Other Textile Materials Classified as men's/boys' garments of other textile materials 23.5% Base: 6.0% + Section 301: 7.5% + 122 Clause: 10%
6205.90.07.20 Woven Boys' Shirt, Other Textile Materials Matches definition for shirts of other textile materials 35.0% Base: 17.5% + Section 301: 7.5% + 122 Clause: 10%

πŸ” Critical Observation:
- Chapter 61 (Knitted) generally has lower base tariffs (5.6%–6.0%) compared to Chapter 62 (Woven), which varies wildly (6.7% vs. 17.5%).
- 6205.90.07.20 is the highest risk entry due to a 17.5% base tariff, leading to a 35.0% total tax.
- 6105.90.80.60 and 6105.90.80.30 are nearly identical in tax rate (23.1%) but differ slightly in summary wording, suggesting subtle classification nuances (e.g., specific fiber content or garment style).


πŸ’° III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)

βœ… Applicable Country: United States (US)
βœ… Origin: China (CN)
βœ… Effective Date: Current rates apply (Section 301 & 122 Clause surcharges active)

🎯 1. Knitted Shirts (Chapter 61) – Lower Risk Category

A. 6105.90.80.60 & 6105.90.80.30 – Knitted Boys' Short-Sleeve Shirts

Item Content
Base Tariff 5.6%
Section 301 Surcharge +7.5%
122 Clause Surcharge +10%
Total Tax Rate 23.1%
Calculation CIF Value Γ— 23.1%
De Minimis Exemption ❌ Not Eligible (Deny de minimis for China-origin goods under current policies)
Legal Basis USITC HTS 6105.90.80.60/30 β†’ Section 301 Footnotes β†’ 122 Clause Directive

πŸ“Œ Explanation:
- These codes represent knitted shirts (T-shirt style, polo, etc.).
- The 122 Clause (likely referencing specific trade actions or recent executive orders) adds a flat 10%, while Section 301 adds 7.5%.
- Total 23.1% is high but significantly lower than the worst-case scenario.

B. 6110.90.90.23 – Knitted Boys' Shirt (General)

Item Content
Base Tariff 6.0%
Section 301 Surcharge +7.5%
122 Clause Surcharge +10%
Total Tax Rate 23.5%
Calculation CIF Value Γ— 23.5%
Legal Basis USITC HTS 6110.90.90.23 β†’ Section 301 β†’ 122 Clause

πŸ“Œ Note:
- Slightly higher than other knitted codes due to a higher base rate (6.0% vs. 5.6%).
- Use only if the garment does not fit the specific "short-sleeve" description of 6105.


🎯 2. Woven Shirts (Chapter 62) – Mixed Risk Profile

A. 6206.90.00.40 – Woven Boys' Short-Sleeve Shirt (Recommended Woven Option)

Item Content
Base Tariff 6.7%
Section 301 Surcharge +7.5%
122 Clause Surcharge +10%
Total Tax Rate 24.2%
Calculation CIF Value Γ— 24.2%
Legal Basis USITC HTS 6206.90.00.40 β†’ Section 301 β†’ 122 Clause

πŸ“Œ Why This One?
- Among woven shirts, this has a low base tariff (6.7%), making it the preferred choice if the shirt is woven.
- Total tax (24.2%) is only 1.1% higher than knitted options.

B. 6205.90.07.20 – Woven Boys' Shirt (HIGH RISK)

Item Content
Base Tariff 17.5%
Section 301 Surcharge +7.5%
122 Clause Surcharge +10%
Total Tax Rate 35.0%
Calculation CIF Value Γ— 35.0%
Legal Basis USITC HTS 6205.90.07.20 β†’ Section 301 β†’ 122 Clause

πŸ“Œ ⚠️ WARNING:
- This code carries a massive 17.5% base tariff.
- Avoid this code unless your product strictly matches its specific legal definition (e.g., specific fiber blend or style not covered by 6206).
- Using this code unnecessarily will result in a 10.8% higher tax burden compared to 6206.90.00.40.


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

βœ… 1. Documentation Checklist (Mandatory)

Document Required Description
βœ… Product Specification Sheet βœ”οΈ Must detail fabric composition (e.g., "50% Viscose, 50% Cotton"), weight, and construction (Knitted/Woven).
βœ… Fabric Swatch βœ”οΈ Physical sample for Customs verification of "Other Textile Materials."
βœ… Photos (Front/Back/Label) βœ”οΈ Show sleeve length, collar style, and care label fiber content.
βœ… Commercial Invoice βœ”οΈ Must state "Boys' Printed Shirt" and HS Code. Avoid vague terms like "Garment."
βœ… Packing List βœ”οΈ Ensure quantity and weight match invoice.
βœ… Origin Certificate βœ”οΈ For US origin if not Chinese; if Chinese, no preferential tariff applies.

βœ… 2. Declaration Tips (Key Mantra)

πŸ”₯ β€œKnitted vs. Woven Matters More Than Print! Check Base Rate Before Choosing Code!”

Scenario Correct Declaration Incorrect Declaration
T-shirt style (Knitted) 6105.90.80.60 (23.1%) 6205.90.07.20 β†’ 35.0% (Overpaid!)
Button-down (Woven) 6206.90.00.40 (24.2%) 6205.90.07.20 β†’ 35.0% (Overpaid!)
"Other Textile" Ambiguity Provide fiber content analysis Assume it's Cotton β†’ Wrong Chapter
Printed vs. Unprinted Both fall under same codes Trying to separate by print β†’ Wrong Classification

βœ… 3. Special Case Handling

Situation Handling Advice
Fabric is "Other Textile" If the fabric is viscose/rayon, it often falls under Chapter 61 or 62 depending on structure. Confirm if it’s knitted or woven.
Mixed Fibers If the shirt is 60% polyester/40% other, it may NOT be "Other Textile Materials." It might fall under synthetic fiber codes with different rates. Verify HTS Chapter 60/61/62 notes.
OEM/White Label Provide buyer’s design sheet to prove it’s a "Boys' Shirt" and not a unisex or adult garment.
Samples for Approval Declare as "Sample" with no commercial value if < $2,500, but ensure HS Code is still correct to avoid future audits.

🌍 V. Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code Total Tax (China Origin) Notes
πŸ‡ΊπŸ‡Έ USA 6105.90.80.60 (Knitted) or 6206.90.00.40 (Woven) 23.1% - 24.2% Highest Risk Zone due to 301 + 122 Clause surcharges.
πŸ‡¨πŸ‡³ China Same HS Codes ~8-10% (MFN Rate) No 301/122 surcharges.
πŸ‡ͺπŸ‡Ί EU 6105/6206 12% - 16% No 122 Clause. Lower base tariffs.
πŸ‡¬πŸ‡§ UK 6105/6206 12% - 16% Similar to EU post-Brexit.
πŸ‡¨πŸ‡¦ Canada 6105/6206 17% - 18% No 301 surcharge, but standard MFN applies.

πŸ“Œ Conclusion:
- USA is the most expensive market for Chinese-made boys' shirts due to layered surcharges.
- Knitted (Chapter 61) is generally cheaper than Woven (Chapter 62) if the woven code is the high-tariff 6205.90.07.20.
- Always aim for 6105.90.80.60 or 6206.90.00.40 to minimize costs.


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

❌ Error 1: Classifying a Woven shirt under 6205.90.07.20
πŸ‘‰ Consequence: 35.0% Tax instead of 24.2%. Loss of ~10.8% on every shipment.

❌ Error 2: Calling a Knitted shirt a "Woven Shirt"
πŸ‘‰ Consequence: Customs may reject or reclassify, causing delays and potential penalties.

❌ Error 3: Ignoring the "122 Clause"
πŸ‘‰ Consequence: Assuming only Section 301 applies (7.5%) leads to underpayment. 10% additional surcharge will be billed later.

❌ Error 4: Vague Description "Kids' Shirt"
πŸ‘‰ Consequence: Customs assigns highest default tariff. Always specify "Boys' Short-Sleeve Shirt."

βœ… Correct Practice:

"Boys' Short-Sleeve Knitted Shirt, 100% Viscose (Other Textile Material), Printed Pattern, Model: BS-2026, HS Code: 6105.90.80.60"


🎯 VII. Conclusion: Precision Classification Saves Money!

🎯 Remember the Mantra:

πŸ”Ή "Knitted is Key: 6105 wins!"
πŸ”Ή "Woven? Check 6206, Avoid 6205!"
πŸ”Ή "35% is a Trap: Don't Pay It Unless You Must!"
πŸ”Ή "122 Clause is Real: 10% Extra on Top of 301!"


πŸ“Œ Pro Tip:
If your fabric is 100% Cotton or 100% Polyester, these HS Codes are INVALID. They are for "Other Textile Materials" only. Misusing them can lead to fraud allegations. Always verify fiber content first.


πŸ“£ Immediate Action:

πŸ“ž Verify Fabric Composition β†’ Choose Knitted (6105) or Woven (6206) β†’ Declare with Full Details
πŸš€ Reduce Tax Burden from 35% to 23.1% by Smart Classification!


✨ Professional Customs Clearance Starts with Accurate Classification!
πŸ’Ό Every Percentage Point Saved is Pure Profit!

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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.