Boys' Shirts
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 |
| 6105100030 | 37.2% | CN | US | Official Doc |
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AI Analysis
π Boys' Shirts (Boys' Shirts)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π I. Product Definition & Classification: Do You Really Know "Boys' Shirts"?
Boys' shirts are a cornerstone of children's apparel in global trade. Their classification hinges on fiber composition and knitted vs. woven construction:
Knitted Shirts (e.g., T-shirts, Polo shirts, casual woven-style knits):
- Made by looping yarn (e.g., interlock, jersey, rib).
- Typically categorized under Chapter 61 (Knitted).
Woven Shirts (e.g., dress shirts, formal button-downs):
- Made by interlacing threads (e.g., cotton poplin, oxford cloth).
- Typically categorized under Chapter 62 (Woven).
β οΈ Critical Distinction:
- Knitted = Chapter 61 (e.g.,6105,6109)
- Woven = Chapter 62 (e.g.,6205)
- Misclassification Risk: Reporting a woven shirt as knitted (or vice versa) leads to misdeclaration, penalties, and delayed clearance.
π¦ II. HS Code Classification Breakdown (2026 Latest Tariff Rules)
Based on the provided data, here are the exact HS Codes for Cotton Boys' Shirts with corresponding tax details:
| HS Code | Product Description | Material/Usage Match | Total Tax Rate | Tax Components |
|---|---|---|---|---|
6205.20.20.31 |
Woven Cotton Boys' Shirts (e.g., dress shirts, formal wear) |
β Fully matched | 37.2% | Base: 19.7% + Additional: 7.5% + Section 301 (122): 10% |
6205.20.20.26 |
Woven Cotton Boys' Shirts (e.g., casual woven shirts) |
β Fully matched | 37.2% | Base: 19.7% + Additional: 7.5% + Section 301 (122): 10% |
6105.10.00.10 |
Knitted Cotton Boys' T-Shirts (e.g., plain tees, polo shirts) |
β Fully matched | 29.7% | Base: 19.7% + Additional: 0.0% + Section 301 (122): 10% |
6105.10.00.30 |
Knitted Cotton Boys' Shirts (e.g., patterned tees, long-sleeve knits) |
β Fully matched | 37.2% | Base: 19.7% + Additional: 7.5% + Section 301 (122): 10% |
6109.10.00.23 |
Knitted Cotton Boys' Undergarments/Basic Tops (e.g., undershirts, basic cotton tops) |
β Fully matched | 34.0% | Base: 16.5% + Additional: 7.5% + Section 301 (122): 10% |
π Key Notes:
- Woven vs. Knitted:6205= Woven;6105/6109= Knitted.
- Material: All entries are 100% cotton (or cotton-dominant).
- Usage: All are boys' shirts (not unisex, not girls').
- Tax Variance: Woven shirts (6205) and certain knits (6105.10.00.30) incur Section 301 (122) 10% + Additional 7.5% = 37.2%.
- Exemption:6105.10.00.10(basic knitted T-shirts) avoids the 7.5% additional tax β 29.7% total.
π° III. 2026 Tariff Rate Breakdown (US Import from China)
β Target Market: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (and beyond)
π― 1. Woven Cotton Boys' Shirts (6205.20.20.31, 6205.20.20.26)
| Item | Details |
|---|---|
| Base Duty | 19.7% (General MFN rate) |
| Section 301 Additional | +7.5% (USITC Footnote 9903.88.01) |
| Section 301 (122) Additional | +10% (China-specific tariff) |
| Total Tariff | 37.2% |
| Calculation | CIF Value Γ 37.2% |
| De Minimis Exemption | β Not Allowed (deny_de_minimis) |
| Legal Path | USITC:6205.20.20.31 β FOOTNOTE:9903.88.01 β Section 301(122):10% |
π Explanation:
- Woven shirts face the highest tax burden due to both 7.5% additional tariff and 10% Section 301 (122) tariff.
- No exemption for de minimis (small shipments) applies.
π― 2. Knitted Cotton Boys' T-Shirts (6105.10.00.10)
| Item | Details |
|---|---|
| Base Duty | 19.7% |
| Section 301 Additional | +0.0% (Exempt from 7.5% additional) |
| Section 301 (122) Additional | +10% |
| Total Tariff | 29.7% |
| Calculation | CIF Value Γ 29.7% |
| De Minimis Exemption | β Not Allowed |
| Legal Path | USITC:6105.10.00.10 β Section 301(122):10% |
π Note:
- Basic knitted T-shirts (plain, no patterns) avoid the 7.5% additional tariff, saving 7.5%.
- Still subject to 10% Section 301 (122) tariff.
π― 3. Other Knitted Boys' Shirts (6105.10.00.30)
| Item | Details |
|---|---|
| Base Duty | 19.7% |
| Section 301 Additional | +7.5% |
| Section 301 (122) Additional | +10% |
| Total Tariff | 37.2% |
| Calculation | CIF Value Γ 37.2% |
| De Minimis Exemption | β Not Allowed |
| Legal Path | USITC:6105.10.00.30 β FOOTNOTE:9903.88.01 β Section 301(122):10% |
π Warning:
- Patterned knitted shirts (e.g., graphic tees, long-sleeve knits) are taxed at 37.2% (same as woven).
π― 4. Knitted Cotton Boys' Basic Tops/Undergarments (6109.10.00.23)
| Item | Details |
|---|---|
| Base Duty | 16.5% (Lower base rate for undergarments) |
| Section 301 Additional | +7.5% |
| Section 301 (122) Additional | +10% |
| Total Tariff | 34.0% |
| Calculation | CIF Value Γ 34.0% |
| De Minimis Exemption | β Not Allowed |
| Legal Path | USITC:6109.10.00.23 β Section 301(122):10% |
π Key Point:
- Undergarments/basic tops have a lower base rate (16.5%), but still face 7.5% additional + 10% Section 301.
- Total 34.0% is lower than woven shirts (37.2%) but higher than basic knitted T-shirts (29.7%).
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Documentation Checklist (Must-Have)
| Document | Required | Purpose |
|---|---|---|
| β Fabric Composition Certificate | βοΈ | Proves 100% cotton (or dominant cotton) |
| β Knitted vs. Woven Declaration | βοΈ | Critical for HS Code classification (6105 vs. 6205) |
| β Product Photos | βοΈ | Show collar, buttons, sleeves, pattern (if any) |
| β Commercial Invoice | βοΈ | Clearly state "Boys' Cotton Shirt" (not "Men's" or "Unisex") |
| β Packing List | βοΈ | Confirm quantity, size breakdown (e.g., 3T, 4T, 5) |
| β Origin Certificate (CO) | βοΈ | If applicable for non-China origin (e.g., Vietnam) |
| β Size Chart | βοΈ | Helps avoid misclassification as "adult" sizes |
β 2. Classification Tips (Key Rules)
π₯ "Woven vs. Knit, Pattern Matters, Size Check, Tax Drops!"
| Scenario | Correct HS Code | Wrong Classification | Consequence |
|---|---|---|---|
| Woven dress shirt (cotton) | 6205.20.20.31 |
6105 (Knitted) |
37.2% β 29.7% (Savings: 7.5%) |
| Plain knitted T-shirt (cotton) | 6105.10.00.10 |
6105.10.00.30 |
29.7% β 37.2% (Penalty: +7.5%) |
| Patterned knitted shirt (cotton) | 6105.10.00.30 |
6105.10.00.10 |
37.2% β 29.7% (Underpayment risk) |
| Boy's undershirt (knitted) | 6109.10.00.23 |
6105 (Shirt) |
34.0% β 37.2% (Overpayment) |
| Adult shirt mislabeled as "Boys'" | 6205.20.20.31 |
6205.20.20.31 (Same code, but wrong size) |
Customs Seizure (size mismatch) |
β 3. Special Cases & Solutions
| Scenario | Solution |
|---|---|
| Mixed Material (e.g., 90% Cotton + 10% Polyester) | Still qualifies as "Cotton" if cotton >50%, but provide fabric test report |
| OEM Custom Shirts | Provide client design specs to prove "boys' specific design" |
| Samples <5 Units | Still subject to Section 301 (122); no de minimis exemption |
| Vietnam-Origin Shirts | Apply for Section 301 Exemption (if eligible) β 0% additional tax |
| E-Commerce Small Shipments | No de minimis exemption; treat as commercial shipment |
π V. Global Market Comparison (2026 Latest)
| Country | Recommended HS Code | Tariff | Certifications | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 6205.20.20.31 (Woven) |
37.2% | ASTM F963, CPSIA, CA Prop 65 | Highest tax; avoid misclassification |
| π¨π³ China | 6205.20.20.31 |
19.7% | CCC | No Section 301 tariffs |
| πͺπΊ EU | 6205.20.20.31 |
12% (if cotton) | CE, Oeko-Tex | No Section 301 tariffs |
| π¦πΊ Australia | 6205.20.20.31 |
10% | RCM | No Section 301 tariffs |
| π―π΅ Japan | 6205.20.20.31 |
10% | PSE | No Section 301 tariffs |
π Conclusion:
- USA is the only market with Section 301 (122) tariffs on boys' cotton shirts.
- Other markets charge 10%β19.7% (no additional Section 301).
- Strategy: For US imports, optimize classification to avoid 7.5% additional tax where possible.
π VI. Common Mistakes & How to Avoid Them
β Mistake 1: Reporting "Boys' Shirt" without specifying Knitted vs. Woven
π Result: Customs may classify as 37.2% by default (worst case).
π Fix: Add "Knitted" or "Woven" to invoice + fabric test report.
β Mistake 2: Misclassifying Plain T-Shirts as Patterned Shirts
π Result: 29.7% β 37.2% (Overpayment of 7.5%).
π Fix: Provide pattern-free photos or "Plain" label.
β Mistake 3: Using "Men's" or "Unisex" instead of "Boys'"
π Result: Customs may flag for size misclassification (boys' sizes <14 years).
π Fix: Explicitly state "Boys' (Ages 2β14)" in invoice.
β Mistake 4: Assuming de minimis exemption for small shipments
π Result: No exemption for Section 301 (122) tariffs.
π Fix: Prepare full documentation even for 1-unit shipments.
β Best Practice:
"Woven vs. Knit, Pattern Check, Size Clear, Tax Clever!"
π― VII. Conclusion: Precision Classification = Cost Savings!
π― Remember the Rules:
πΉ "Woven = 37.2%, Plain Knit = 29.7%, Patterned Knit = 37.2%, Undergarments = 34.0%"
πΉ "Misclassification = Penalty + Delay + Cost!"
πΉ "Vietnam Origin = Exemption Possible!"
π Pro Tip:
If your boys' shirts are originally from Vietnam, Mexico, or Thailand, apply for Section 301 Exemption β Tariff drops to 0%β12%.
Get an Advance Ruling before shipping to avoid surprises.
π£ Take Action Now:
π Contact a licensed customs broker + Provide fabric test + pattern photos + Apply for Advance Ruling
π Let your boys' shirts clear customs faster, cheaper, and stress-free!
β¨ Professional Classification = Profit Protection!
πΌ Every dollar saved is a dollar earned!
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.