Boys' Summer Sports Short Sleeve
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6109100014 | 34.0% | CN | US | Official Doc |
| 6109901009 | 49.5% | CN | US | Official Doc |
| 6205202031 | 37.2% | CN | US | Official Doc |
| 6205302040 | 0.0% | CN | US | Official Doc |
| 6105100030 | 37.2% | CN | US | Official Doc |
Product Images
AI Analysis
π Boys' Summer Sports Short Sleeve Shirts & Tees
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π I. Product Definition & Classification: Are You Classifying "T-Shirts" vs. "Shirts" Correctly?
Boys' summer sports apparel is primarily divided into two main categories based on knitting method and fabric construction:
- Knitted/T-shirt Style (Jersey): Loose, breathable, made from knitted fabric. Typically classified under Heading 6109 (T-shirts, singlets, and other vests) or 6105 (Menβs or boysβ shirts).
- Woven/Shirt Style (Collared/Structured): Structured, often with a collar or button placket, made from woven fabric. Typically classified under Heading 6205 (Menβs or boysβ shirts).
β οΈ Critical Distinction Point:
- If it is a knitted pullover or crew-neck top β Look at 6109 or 6105.
- If it is a woven button-down or structured shirt β Look at 6205.
- Fabric Material (Cotton vs. Man-Made Fiber) significantly impacts the 8-digit HS Code and duty rates.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here are the specific classifications for Boys' Summer Sports Short Sleeves, differentiated by construction and material.
| HS Code | Product Description | Material Assumption | Construction Type | Total Tax Rate |
|---|---|---|---|---|
6109.10.00.14 |
Boys' summer sports short sleeve | Cotton or Synthetic Fiber | Knitted / Crocheted | 34.0% |
6109.90.10.09 |
Boys' summer sports short sleeve | Man-Made Fiber (e.g., Polyester) | Knitted / Crocheted | 49.5% |
6205.20.20.31 |
Boys' summer sports short sleeve shirt | Cotton, Polyester, or Blend | Woven Shirt | 37.2% |
6205.30.20.40 |
Boys' summer sports short sleeve shirt | Man-Made Fiber (e.g., Polyester) | Woven Shirt | 29.1Β’/kg + 25.9% + 17.5% |
6105.10.00.30 |
Boys' summer sports short sleeve shirt | Cotton or Cotton-containing Fiber | Knitted Shirt | 37.2% |
π Key Insight:
- Knitted (6109/6105) vs. Woven (6205): The structure determines the Chapter (61 vs. 62).
- Cotton (6109.10/6205.20/6105.10) generally has lower base tariffs than Man-Made Fibers in some subcategories, but Man-Made Knits (6109.90) face the highest percentage rate (49.5%).
- Specific Duty vs. Ad Valorem: Note that6205.30.20.40uses a mixed duty (Specific + Ad Valorem + Additional), which requires precise weight documentation.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: Current rates include Section 301 and Section 122 surcharges.
π― 1. 6109.10.00.14 β Knitted Short Sleeve (Cotton/Synthetic Mix)
Best for: Standard cotton-blend jersey tees.
| Item | Content |
|---|---|
| Base Tariff | 16.5% |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10% |
| Total Effective Rate | 34.0% |
| Tax Calculation | CIF Value Γ 34.0% |
| De Minimis Exemption? | β No (Section 122 and 301 typically deny de minimis for CN origin) |
| Legal Basis Path | HTSUS:6109.10.00.14 β Section 301: 7.5% β Section 122: 10% |
π Explanation:
- The 34.0% total is a heavy burden.
- Section 301 (7.5%) applies to most apparel imports from China.
- Section 122 (10%) is a specific surcharge often applied to textiles/apparel from China to protect domestic production.
π― 2. 6109.90.10.09 β Knitted Short Sleeve (Man-Made Fiber)
Best for: Polyester performance jerseys.
| Item | Content |
|---|---|
| Base Tariff | 32.0% |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10% |
| Total Effective Rate | 49.5% |
| Tax Calculation | CIF Value Γ 49.5% |
| De Minimis Exemption? | β No |
| Legal Basis Path | HTSUS:6109.90.10.09 β Section 301: 7.5% β Section 122: 10% |
π Warning:
- This is the highest percentage rate in the dataset.
- Polyester items face a high base rate (32%) because US tariffs protect domestic cotton more than synthetics in some knitted categories, or simply due to specific chapter rules.
- Cost Impact: Nearly half the value of the goods is lost to tariffs.
π― 3. 6205.20.20.31 β Woven Shirt (Cotton/Blend)
Best for: Polo shirts, button-downs, or structured woven sports shirts.
| Item | Content |
|---|---|
| Base Tariff | 19.7% |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10% |
| Total Effective Rate | 37.2% |
| Tax Calculation | CIF Value Γ 37.2% |
| De Minimis Exemption? | β No |
| Legal Basis Path | HTSUS:6205.20.20.31 β Section 301: 7.5% β Section 122: 10% |
π Note:
- Woven cotton shirts have a moderate base rate (19.7%).
- The addition of surcharges brings the total to 37.2%.
π― 4. 6205.30.20.40 β Woven Shirt (Man-Made Fiber)
Best for: Synthetic woven sports shirts (e.g., quick-dry nylon/poly).
| Item | Content |
|---|---|
| Base Tariff | 29.1Β’/kg + 25.9% |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10% |
| Total Effective Rate | 29.1Β’/kg + 25.9% + 17.5% (Note: Surtaxes added to the ad valorem part) |
| Tax Calculation | (29.1Β’ Γ Weight in kg) + (CIF Γ 25.9%) + (CIF Γ 7.5%) + (CIF Γ 10%) |
| De Minimis Exemption? | β No |
| Legal Basis Path | HTSUS:6205.30.20.40 β Specific Duty + Ad Valorem Surtaxes |
π Complexity Alert:
- This code uses a Mixed Duty system.
- You must declare accurate net weight (in kg) because the specific duty (29.1Β’/kg) is independent of the value.
- The ad valorem part (25.9% base) is then increased by the surcharges (7.5% + 10% = 17.5%).
- Total Ad Valorem Component: 25.9% + 17.5% = 43.4% + Specific Duty.
π― 5. 6105.10.00.30 β Knitted Shirt (Cotton)
Best for: Knitted polo-style shirts or collared knit tops.
| Item | Content |
|---|---|
| Base Tariff | 19.7% |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10% |
| Total Effective Rate | 37.2% |
| Tax Calculation | CIF Value Γ 37.2% |
| De Minimis Exemption? | β No |
| Legal Basis Path | HTSUS:6105.10.00.30 β Section 301: 7.5% β Section 122: 10% |
π Note:
- Similar to the woven cotton shirt (6205.20), but under the Knitted Chapter (61).
- The base rate is lower than polyester knits, making this a more cost-effective option for cotton-based knit shirts.
π οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Documentation Checklist (Essential)
| Document | Required | Reason |
|---|---|---|
| β Product Description | βοΈ | Must specify: "Boys' Summer Sports Short Sleeve," Material (Cotton/Poly), Construction (Knitted/Woven). |
| β Fabric Composition Label | βοΈ | Critical for distinguishing between 6109.10 (Cotton) and 6109.90 (Polyester). |
| β Knitting vs. Woven Proof | βοΈ | Provide a swatch or technical drawing. If misclassified as Woven when it's Knitted, duty rates change drastically. |
| β Commercial Invoice | βοΈ | Must clearly state CIF value and Country of Origin (China). |
| β Packing List | βοΈ | For codes with Specific Duty (6205.30.20.40), accurate weight declaration is mandatory to avoid penalties. |
| β Section 122 Declaration | βοΈ | Confirm if goods are subject to Section 122 surcharge (most apparel from China is). |
β 2. Classification Strategy (Key Mnemonics)
π₯ "Knit is 61, Woven is 62. Cotton is Cheaper, Polyester is Steeper."
| Scenario | Correct HS Code | Why? |
|---|---|---|
| Cotton Jersey Tee | 6109.10.00.14 |
Knitted, Cotton, T-shirt style. Low base rate (16.5%). |
| Polyester Performance Tee | 6109.90.10.09 |
Knitted, Man-Made, T-shirt style. High base rate (32.0%). |
| Cotton Polo/Woven Shirt | 6205.20.20.31 or 6105.10.00.30 |
Choose 6205 if Woven, 6105 if Knitted. Both ~37.2%. |
| Polyester Woven Shirt | 6205.30.20.40 |
Woven, Man-Made. Complex duty (Specific + Ad Valorem). |
β οΈ Common Mistake:
- Classifying a Knitted Polo as a Woven Shirt (6205).
- Consequence: If itβs actually knitted, it should be6105.10.00.30(37.2%). If misclassified as Woven (6205), you might pay a different rate or face scrutiny for incorrect material declaration.
- Always inspect the fabric structure. Knitted = stretchy, looped. Woven = non-stretch (usually), crossed threads.
β 3. Special Cases & Mitigation
| Case | Handling Advice |
|---|---|
| De Minimis Exemption | β Do not rely on Section 321 (de minimis) for China-origin apparel. Section 122 and 301 surcharges generally apply regardless of value. |
| Weight-Based Duty | For 6205.30.20.40, ensure the Net Weight on the invoice matches the physical weight exactly. Discrepancies can lead to penalties. |
| Cotton Content < 85% | If "Cotton" code is used but actual cotton content is < 85%, it may be reclassified as "Man-Made" (6109.90), jumping from 34% to 49.5%. Be precise. |
| Section 122 Applicability | Verify if your specific supplier/exporter is listed in any exclusion lists for Section 122. Most standard apparel is not excluded. |
π V. Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Approx. Tariff (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | Varies (see above) | 34% - 49.5% | High Section 301 + Section 122 duties. |
| π¨π³ China | Varies | ~8% - 12% | Lower import tariffs for China. |
| πͺπΊ EU | 6109.10.00 / 6109.90.00 | ~12% | No Section 301/122 equivalents. |
| π¨π¦ Canada | 6109.10.00 / 6109.90.00 | ~16% | CUSMA benefits if originating in NA. |
| π¬π§ UK | 6109.10.00 / 6109.90.00 | ~12% | Post-Brexit tariff structure. |
π Conclusion:
- USA is the most expensive market for Chinese apparel due to multiple layers of surcharges.
- Strategy: Consider duty drawback or supply chain diversification (e.g., Vietnam, Bangladesh) if targeting the US market with high-volume polyester items.
π VI. Common Errors & Pitfalls (Blood & Tears Lessons)
β Error 1: Ignoring Section 122
π Result: Underpaying duty by 10%. CBP will assess back-taxes + interest.
β Error 2: Misidentifying Knitted vs. Woven
π Result: Wrong HS Code. Example: Knitted shirt classified as Woven leads to incorrect duty rate and potential seizure.
β Error 3: Vague Material Description ("Polyester")
π Result: If it contains any cotton, it might fall under 6109.10 (34%) instead of 6109.90 (49.5%). Specify % Cotton.
β Error 4: Incorrect Weight Declaration for 6205.30.20.40
π Result: Overpaying specific duties or facing penalties for inaccurate entry data.
β Correct Action:
"Boys' Short Sleeve T-Shirt, 100% Cotton, Knitted, Jersey Fabric. HS: 6109.10.00.14."
π― VII. Conclusion: Precision Classifies, Savings Follow!
π― Remember the Mnemonic:
πΉ "Knit 61, Woven 62. Cotton saves, Polyester costs. Section 301 bites, Section 122 strikes!"
πΉ "Check the fiber, check the stitch, or your tax bill will twist!"
π Pro Tip:
If your items are not made in China (e.g., Vietnam, Indonesia), they may be exempt from Section 301 and Section 122, reducing the total tax to just the Base Rate (e.g., 16.5% for Cotton Knits).
Recommendation: Apply for Advance Rulings if unsure about Knitted vs. Woven classification to avoid post-clearance audits.
π£ Immediate Action:
π Consult a licensed customs broker + Provide fabric swatches + Verify cotton/polyester ratio
π Let your apparel clear smoothly, pay only what is owed, and maximize margins!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every percentage point saved is pure 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.