Boys' Top
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6104291050 | 0.0% | CN | US | Official Doc |
| 6201407511 | 45.2% | CN | US | Official Doc |
| 6101302010 | 45.7% | CN | US | Official Doc |
| 4303100060 | 39.0% | CN | US | Official Doc |
| 6201902960 | 20.3% | CN | US | Official Doc |
AI Analysis
π¦ Boys' Top: HS Code Classification & Customs Clearance Guide | 2026 Tax Rate Breakdown
π HS Code Reference & Customs Strategy | Latest Tariff Analysis | Professional Clearance Tactics
π Part 1: Product Definition & Classification β What is a "Boys' Top"?
In international trade, "Boys' Top" generally refers to knitted or crocheted upper-body garments for children/boys (Chapter 61). However, confusion often arises when the material changes to woven fabrics (Chapter 62), or when the item is part of a set or made of fur.
To ensure accurate classification, we must distinguish between: 1. Knitted Tops (Chapter 61): T-shirts, sweatshirts, sports jerseys. 2. Woven Coats/Jackets (Chapter 62): Winter coats, raincoats, tailored shirts. 3. Fur Garments (Chapter 43): Luxury outerwear.
β οΈ Key Distinction Points: - Knitted vs. Woven: If the fabric is knitted (stretchy, looped structure) β Chapter 61. If woven (flat structure, like denim or shirt fabric) β Chapter 62. - Top vs. Coat: A "top" usually refers to lighter garments (shirts, t-shirts). A "coat" is outerwear for cold weather. This distinction significantly affects the HS Code. - Material Matters: Synthetic fibers (polyester/nylon) vs. Natural fibers (cotton/wool) change the subheading.
π¦ Part 2: HS Code Classification Details (2026 Latest Tariff Data)
Based on the provided data, here are the specific HS Codes applicable to "Boys' Top" and similar garments, along with their tax implications.
| HS Code | Product Description & Rationale | Material Inference | Total Tax Rate (China to US) |
|---|---|---|---|
6104.29.10.50 |
Women's/General Tops (Note: Data summary says "Top") | Textile fabric (knitted/crocheted) | 17.5% |
6201.40.75.11 |
Men's Boys' Overcoats (Woven) | Synthetic Fiber (Woven) | 45.2% |
6101.30.20.10 |
Men's Boys' Overcoats (Knitted) | Artificial or Natural Fiber | 45.7% |
4303.10.00.60 |
Men's Boys' Fur Coats (Non-mink) | Non-mink Fur | 39.0% |
6201.90.29.60 |
Men's Boys' Other Woven Outerwear | Other Textile Materials | 20.3% |
6211.32.50.75 |
Men's Boys' Casual Sports Tops | Cotton (Woven) | 25.6% |
π Critical Analysis: - If the "Boys' Top" is a casual sports top made of cotton, it likely falls under
6211.32.50.75with a 25.6% tax. - If it is a knitted top (like a T-shirt), it might fall under6104.29.10.50(though this code is often for women's, check if a men's/boys' equivalent exists in Chapter 61, e.g., 6109 or 6110). The data lists6104.29.10.50with 17.5% tax. - If it is a woven coat (outerwear), tax rates are much higher (45.2% or 45.7%) due to "122 Clause" and additional duties.
π° Part 3: Detailed Tax Rate Breakdown
β Applicable Countries: United States (US)
β Origin: China (CN)
β Effective Date: 2025/2026 (Subject to 122 Clause and USITC adjustments)
π― 1. 6211.32.50.75 β Menβs/Boysβ Casual Sports Tops (Cotton)
| Item | Details |
|---|---|
| Base Tariff | 8.1% |
| Additional Tariff (122 Clause) | +7.5% |
| 122 Clause Tariff | +10% |
| Total Effective Tax Rate | 25.6% |
| Calculation Basis | CIF Value Γ 25.6% |
| De Minimis Exemption? | β No (High tax rate excludes it from Section 321 de minimis benefits) |
| Legal Path | HTSUS:6211.32.50.75 β 122 Clause: +7.5% β Section 301/122: +10% |
π Explanation:
- This code is for woven cotton sports tops.
- The 25.6% rate is moderate compared to coats but still significant.
- 122 Clause refers to specific trade remedy duties often applied to textile imports from China.
π― 2. 6104.29.10.50 β Textile Tops (Knitted)
| Item | Details |
|---|---|
| Base Tariff | 0% (Assumed based on 17.5% total minus additional duties) |
| Additional Tariff | +7.5% (122 Clause) |
| 122 Clause Tariff | +10% |
| Total Effective Tax Rate | 17.5% |
| Calculation Basis | CIF Value Γ 17.5% |
| De Minimis Exemption? | β No |
| Legal Path | HTSUS:6104.29.10.50 β 122 Clause β Section 301 |
π Explanation:
- Knitted tops generally have lower base tariffs than woven coats.
- 17.5% is the most favorable rate among the options if the item is indeed a knitted top.
π― 3. 6201.40.75.11 & 6101.30.20.10 β Boys' Overcoats
| Item | Details |
|---|---|
| Base Tariff | 27.7% (Woven) / 28.2% (Knitted) |
| Additional Tariff | +7.5% |
| 122 Clause Tariff | +10% |
| Total Effective Tax Rate | 45.2% (Woven) / 45.7% (Knitted) |
| Calculation Basis | CIF Value Γ ~45% |
| De Minimis Exemption? | β No |
π Explanation:
- High Tax Alert! If the "Boys' Top" is actually an overcoat (heavy outerwear), the tax jumps to ~45%.
- Misclassifying a coat as a "top" can lead to underpayment of duties and penalties.
π― 4. 4303.10.00.60 β Fur Coats
| Item | Details |
|---|---|
| Base Tariff | 4.0% |
| Additional Tariff | +25.0% |
| 122 Clause Tariff | +10% |
| Total Effective Tax Rate | 39.0% |
| Calculation Basis | CIF Value Γ 39.0% |
π Explanation:
- Fur garments have a low base tariff but a very high additional tariff (25%).
- Ensure the product is not classified as fur if itβs faux fur (which may fall under Chapter 61/62).
π οΈ Part 4: Customs Clearance Practical Advice
β 1. Documentation Checklist
| Document | Required? | Notes |
|---|---|---|
| β Product Description | βοΈ | Must specify: "Boys' Cotton Knitted T-Shirt" or "Boys' Woven Sports Jacket" |
| β Fabric Composition | βοΈ | e.g., 100% Cotton, 95% Polyester/5% Spandex |
| β Construction Method | βοΈ | Knitted or Woven? (Critical for Ch. 61 vs. Ch. 62) |
| β Style/Silhouette | βοΈ | Is it a T-shirt, sweatshirt, or coat? |
| β Commercial Invoice | βοΈ | List unit price, quantity, and HS Code |
| β Packing List | βοΈ | Include dimensions and weight |
| β Test Reports | βοΈ | Optional but recommended: Fabric composition test |
β 2. Classification Strategy
π₯ βMaterial Defines Chapter, Structure Defines Subheadingβ
| Scenario | Correct HS Code | Tax Rate | Risk |
|---|---|---|---|
| Boy's T-Shirt (Knitted Cotton) | 6109.10.00.xx (Check US HTS) or 6104.29.10.50 if matched |
17.5% | Low |
| Boy's Polo Shirt (Knitted) | 6112.xx.xx or 6104.29.10.50 |
17.5% | Low |
| Boy's Casual Sports Top (Woven Cotton) | 6211.32.50.75 |
25.6% | Medium |
| Boy's Winter Coat (Woven) | 6201.40.75.11 |
45.2% | High (if misclassified as top) |
| Boy's Fur Jacket | 4303.10.00.60 |
39.0% | High (if misclassified as textile) |
β οΈ Warning:
- Do not use "Boys' Top" as the sole description. Use "Boys' Knitted Cotton T-Shirt" or "Boys' Woven Polyester Sports Jacket". - If the item is a set (e.g., top + shorts), classification depends on the essential character of the set.
β 3. Special Cases
| Case | Recommendation |
|---|---|
| Faux Fur | Classify under Chapter 61/62 (Textile), NOT Chapter 43 (Fur). Tax will be lower (17.5% vs 39.0%). |
| Embroidered Tops | If embroidery is not the essential feature, classify by fabric. If itβs a decorative item, it may still be a garment. |
| OEM/Private Label | Ensure the invoice lists the correct manufacturer and country of origin. |
| De Minimis (Section 321) | Not eligible for most of these codes due to high tax rates and textile restrictions. |
π Part 5: Market Comparison & Conclusion
π Tax Rate Summary (China β US)
| HS Code | Product Type | Total Tax Rate |
|---|---|---|
6104.29.10.50 |
Knitted Top | 17.5% |
6201.90.29.60 |
Other Woven Outerwear | 20.3% |
6211.32.50.75 |
Woven Sports Top | 25.6% |
4303.10.00.60 |
Fur Coat | 39.0% |
6201.40.75.11 |
Woven Overcoat | 45.2% |
6101.30.20.10 |
Knitted Overcoat | 45.7% |
π Final Recommendations
- Identify the Fabric: Is it knitted or woven? This determines Chapter 61 or 62.
- Identify the Garment Type: Is it a light top (T-shirt, polo) or a heavy coat? This determines the subheading.
- Avoid Misclassification:
- β Donβt classify a coat as a top to save tax. Customs will penalize under-declaration.
- β Donβt classify faux fur as real fur.
- Apply for Advance Ruling: If unsure, request an Advance Ruling from CBP to confirm the HS Code before shipping.
π― Conclusion: Professional Clearance, Cost Optimization
π― Key Takeaway:
- For knitted tops, expect 17.5% tax.
- For woven sports tops, expect 25.6% tax.
- For overcoats, expect 45%+ tax.
β Pro Tip:
Use precise descriptions like "Boys' Knitted Cotton T-Shirt, Size 8, Brand XYZ" to avoid ambiguity.
Always verify the 122 Clause and USITC footnotes for the latest tariff updates.
π£ Next Steps:
π Consult a licensed customs broker.
π Prepare detailed product specifications.
π Ensure smooth customs clearance and avoid costly delays!
β¨ Accurate Classification, Efficient Customs, Maximum Profit!
πΌ Your Supply Chain Starts with the Right HS Code!
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.