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Boys' Striped Cotton Formal 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
6205302020 0.0% CN US Official Doc

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AI Analysis

πŸ‘• Boys' Striped Cotton Formal Shirt (Men's/Boys' Woven Shirts)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
πŸ“Œ One, Product Definition & Classification: Do You Really Know "Boys' Shirts"?

Boys' shirts, specifically woven (non-knit) garments made of cotton, are classified under Chapter 62 of the Harmonized System. The key distinction lies in the fabric construction (Woven vs. Knit) and material composition (Cotton vs. Synthetic).

Woven Cotton Shirts (Chapter 62): - Made from woven fabric (like traditional dress shirts). - Includes formal, casual, and striped patterns. - Key HS Codes: 6205 series.

Knit Cotton Shirts (Chapter 61): - Made from knit fabric (like T-shirts or polo shirts). - Often more casual. - Key HS Codes: 6105 series.

⚠️ Critical Distinction Point:
- If the shirt is woven (traditional button-down, formal, or casual woven style) β†’ Must go to 6205.
- If the shirt is knit (T-shirt style, polo, jersey fabric) β†’ Must go to 6105.
- Mistake Alert: Misclassifying a woven shirt as knit (or vice versa) leads to significant tariff differences and customs delays!


πŸ“¦ Two, HS Code Classification Details (2026 Latest Tariff Authority Comparison)

HS Code Product Description Application Scenario Fabric Type Total Tax Rate
6205.20.20.31 Men’s boys’ shirts, of cotton, striped Woven striped formal/casual shirts for boys βœ… Woven 37.2%
6205.20.20.26 Men’s boys’ shirts, of cotton, non-striped Woven solid-color formal/casual shirts for boys βœ… Woven 37.2%
6105.10.00.10 Men’s boys’ shirts, of cotton, knit Knit cotton shirts (e.g., T-shirts, polos) βœ… Knit 29.7%
6105.10.00.30 Men’s boys’ shirts, of cotton, other knit Other knit cotton shirts βœ… Knit 37.2%
6205.30.20.20 Men’s boys’ shirts, of synthetic fibers Woven synthetic shirts (e.g., polyester) βœ… Woven (Synthetic) 29.1Β’/kg + 25.9% + 17.5%

πŸ” Focus Reminder:
- For "Boys' Striped Cotton Formal Shirt", the correct classification is Woven Cotton.
- Therefore, the primary candidates are 6205.20.20.31 (Striped) or 6205.20.20.26 (if not striped).
- Do NOT use 6105 codes unless the shirt is actually made of knit fabric (like a T-shirt).
- Do NOT use 6205.30 unless the material is synthetic (e.g., polyester), not cotton.


πŸ’° Three, 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Add-ons)

βœ… Applicable Country: United States (US)
βœ… Origin: China (CN)
βœ… Effective Time: November 10, 2025 onwards (including subsequent imports)

🎯 1. 6205.20.20.31 β€”β€” Boys’ Woven Cotton Shirts, Striped

Item Content
Base Tariff 19.7% (Ad Valorem)
Section 301 Tariff +7.5% (Additional duty under Section 301)
Section 122 Tariff +10% (Additional duty under Section 122 of the Trade Act)
Total Tax Rate 37.2%
Tax Calculation CIF Value Γ— 37.2%
De Minimis Eligibility ❌ No (Section 301 and 122 duties apply regardless of value)
Legal Basis Path IEEPA:9903.01.25 β†’ USITC:6205.20.20.31 β†’ FOOTNOTE:9903.88.01

πŸ“Œ Explanation:
- The 19.7% is the standard Most Favored Nation (MFN) duty rate for woven cotton shirts.
- The 7.5% is the Section 301 tariff, targeting specific Chinese goods.
- The 10% is the Section 122 tariff, often applied to textiles and apparel under specific trade provisions.
- Total 37.2% is a high tariff rate. Importers must account for this in cost calculations.

🎯 2. 6205.20.20.26 β€”β€” Boys’ Woven Cotton Shirts, Non-Striped

Item Content
Base Tariff 19.7%
Section 301 Tariff +7.5%
Section 122 Tariff +10%
Total Tax Rate 37.2%
Tax Calculation CIF Value Γ— 37.2%
De Minimis Eligibility ❌ No
Legal Basis Path IEEPA:9903.01.25 β†’ USITC:6205.20.20.26 β†’ FOOTNOTE:9903.88.01

πŸ“Œ Note:
- The tax rate is identical to the striped version.
- The only difference is the pattern (striped vs. non-striped). Ensure the description matches the actual product to avoid misclassification.

🎯 3. 6105.10.00.10 β€”β€” Boys’ Knit Cotton Shirts

Item Content
Base Tariff 19.7%
Section 301 Tariff 0.0% (Exempt or lower rate for this subheading)
Section 122 Tariff +10%
Total Tax Rate 29.7%
Tax Calculation CIF Value Γ— 29.7%
De Minimis Eligibility ❌ No (Section 122 applies)
Legal Basis Path IEEPA:9903.01.25 β†’ USITC:6105.10.00.10 β†’ FOOTNOTE:9903.88.01

πŸ“Œ Warning:
- This rate is lower than the woven category (29.7% vs. 37.2%) only if the shirt is truly knit.
- If you misclassify a woven shirt as knit, you risk underpayment of duties, leading to penalties, back taxes, and seizure.
- Verify fabric construction!

🎯 4. 6205.30.20.20 β€”β€” Boys’ Woven Synthetic Shirts

Item Content
Base Tariff 29.1Β’/kg + 25.9% (Specific + Ad Valorem)
Section 301 Tariff +7.5%
Section 122 Tariff +10%
Total Tax Rate 29.1Β’/kg + 25.9% + 7.5% + 10% = 29.1Β’/kg + 43.4%
Tax Calculation (Weight in kg Γ— 29.1Β’) + (CIF Value Γ— 43.4%)
De Minimis Eligibility ❌ No
Legal Basis Path IEEPA:9903.01.25 β†’ USITC:6205.30.20.20 β†’ FOOTNOTE:9903.88.01

πŸ“Œ Note:
- This applies only if the shirt is made of synthetic fibers (e.g., polyester, nylon), not cotton.
- The tax structure is complex (specific + ad valorem), making calculation error-prone.
- For "Cotton" shirts, this code is incorrect.


πŸ› οΈ Four, Customs Clearance Practical Advice (Real-World Pitfall Guide)

βœ… 1. Document Checklist (All Required)

Document Required Explanation
βœ… Product Specification Sheet βœ”οΈ Must specify: Fabric type (Woven/Knit), Material (Cotton/Synthetic), Pattern (Striped/Plain)
βœ… Fabric Swatch/Photo βœ”οΈ To prove "Woven" vs. "Knit" construction
βœ… Commercial Invoice βœ”οΈ Clearly state: "Boys' Woven Cotton Shirt, Striped"
βœ… Packing List βœ”οΈ Weight, quantity, dimensions
βœ… Certificate of Origin (CO) βœ”οΈ If claiming any preferential treatment (though unlikely for US/China)
βœ… Third-Party Test Report βœ”οΈ Fiber content test (e.g., SGS, Intertek) confirming 100% Cotton

πŸ“Œ Critical Tip:
- Fiber Content is Key: If the shirt is 100% Cotton, it cannot be classified under 6205.30 (Synthetic).
- Construction is Key: If it’s a button-down dress shirt, it’s Woven (6205). If it’s a T-shirt, it’s Knit (6105).


βœ… 2. Declaration Strategy (Key Mnemonics)

πŸ”₯ "Woven Cotton = 6205, Knit Cotton = 6105, Synthetic = 6205.30!"

Scenario Correct Declaration Incorrect Action
Woven, Cotton, Striped 6205.20.20.31 Misclassify as 6105.10.00.10 β†’ Underpay duties
Woven, Cotton, Solid Color 6205.20.20.26 Misclassify as 6205.30.20.20 β†’ Wrong tax structure
Knit, Cotton (T-shirt) 6105.10.00.10 Misclassify as 6205.20.20.31 β†’ Overpay duties
Woven, Polyester 6205.30.20.20 Misclassify as 6205.20.20.31 β†’ Wrong tax calculation

βœ… 3. Special Circumstances Handling

Situation Handling Advice
Mixed Fabric (e.g., 95% Cotton, 5% Elastane) Classify as Cotton if Cotton >50%. Use 6205.20.
Shirts with Buttons/Pockets Do not split into parts. Declare as complete shirts.
OEM Custom Shirts Provide customer’s tech pack showing fabric type and construction.
Section 122/301 Exemptions Check if your specific product code was excluded. Most cotton shirts are NOT excluded.

🌍 Five, Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (China Origin) Certification Notes
πŸ‡ΊπŸ‡Έ USA 6205.20.20.31 37.2% None specific High tariffs due to Section 301 & 122
πŸ‡¨πŸ‡³ China 6205.20.20.31 15.9% None Lower base rate
πŸ‡ͺπŸ‡Ί EU 6205.20.20.31 12% CE (if applicable) No Section 301/122 equivalent
πŸ‡¬πŸ‡§ UK 6205.20.20.31 12% UKCA Post-Brexit rules apply
πŸ‡―πŸ‡΅ Japan 6205.20.20.31 14.7% No specific Standard MFN rate

πŸ“Œ Conclusion:
- USA has the highest effective tariff due to additional Section 301 and Section 122 duties.
- EU and UK have more favorable rates but may have different labeling/certification requirements.
- Always verify the latest tariff schedules as Section 122 and 301 rates can change.


πŸ“Œ Six, Common Mistakes & Pitfall Guide (Blood Lessons)

❌ Mistake 1: Classifying a woven shirt as knit (6105) to save taxes.
πŸ‘‰ Consequence: Underpayment of ~7.5% tax β†’ Penalties, back taxes, and seizure!

❌ Mistake 2: Calling it "Synthetic" when it’s Cotton.
πŸ‘‰ Consequence: Complex tax calculation errors β†’ Customs audit and delays.

❌ Mistake 3: Ignoring the Section 122 Tariff.
πŸ‘‰ Consequence: Unexpected 10% charge β†’ Profit margin erosion.

❌ Mistake 4: Using "Shirt" as the only description.
πŸ‘‰ Consequence: Ambiguity β†’ Customs requests clarification, delaying clearance by weeks.

βœ… Correct Approach:

"Boys' Woven Cotton Shirt, Striped, 100% Cotton, Button-Down, Size 6, Model XYZ"


🎯 Seven, Conclusion: Precise Classification Saves Money!

🎯 Remember the Mnemonic:

πŸ”Ή "Woven Cotton = 37.2%, Knit Cotton = 29.7%, Synthetic = Complex!"
πŸ”Ή "Striped vs. Solid = Same Rate for Woven, Check Fabric First!"


πŸ“Œ Pro Tip:
- If your shirts are knit (T-shirt style), you can save 7.5% by using 6105.10.00.10 instead of 6205.20.20.31.
- However, only do this if the fabric is truly knit. Misclassification is risky.
- For woven formal shirts, accept the 37.2% rate and plan your pricing accordingly.


πŸ“£ Immediate Action:

πŸ“ž Consult a Licensed Customs Broker
πŸ“¦ Provide Fabric Swatches & Product Photos
πŸ“„ Apply for Pre-Ruling if Possible
πŸš€ Ensure Compliance, Avoid Penalties, Maximize Profits!


✨ Professional Clearance Starts with Accurate Classification!
πŸ’Ό Every Percentage Point Counts in International Trade!

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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.