Children's Top
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6204230055 | 0.0% | CN | US | Official Doc |
| 6104230036 | 0.0% | CN | US | Official Doc |
| 6103230075 | 0.0% | CN | US | Official Doc |
| 6204223065 | 0.0% | CN | US | Official Doc |
| 6105100030 | 37.2% | CN | US | Official Doc |
Product Images
AI Analysis
π Children's Tops (Long-Sleeve Shirts & Blouses)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π I. Product Definition & Classification: Do You Really Understand "Children's Tops"?
Children's tops, particularly long-sleeve shirts, are critical apparel items in global trade. In international trade, they are strictly categorized by knitting vs. weaving and material composition. Misclassification often leads to severe penalties due to the high "Section 301" and "122 Tariff" surcharges on Chinese goods.
Knitted/ Crocheted Garments (Chapter 61):
Soft, stretchy fabrics (e.g., t-shirts, sweatshirts, jersey).
Woven Garments (Chapter 62):
Structured fabrics (e.g., dress shirts, blouses, button-downs).
β οΈ Key Distinction Point:
- If the fabric is knitted/crocheted (stretchy, looped structure) β Chapter 61 (6104,6103,6105)
- If the fabric is woven (tight, non-stretchy, pressed) β Chapter 62 (6204,6202)
- Note on "Children's" Definition: Items designed for infants/children (usually <14 years) have different subheadings than adult garments.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authorityε―Ήη §)
| HS Code | Product Description | Applicable Scenario | Material | Total Tax Rate (China Origin) |
|---|---|---|---|---|
6204.23.00.55 |
Girls' woven long-sleeve tops | Woven fabric, girls' style, specific synthetic/cotton blend | Synthetic Fiber / Cotton | 37.5% |
6104.23.00.36 |
Girls' knitted/crocheted long-sleeve tops | Knitted fabric, girls' style, matches ensemble definitions | Synthetic Fiber / Cotton | 37.5% |
6103.23.00.75 |
Boys' Knitted/Crocheted Long-Sleeve Tops | Knitted fabric, boys' style, inferred synthetic/cotton | Synthetic Fiber / Cotton | 37.5% |
6204.22.30.65 |
Girls' Woven Tops (General) | Woven fabric, no specific conflict with cotton/shirt category | Cotton / Synthetic | 37.5% |
6105.10.00.30 |
Children's Knitted Shirts (Cotton) | Knitted shirt, likely 100% Cotton or high cotton content | Cotton | 37.2% |
π Key Reminder:
- All listed items are subject to Base Tariff + Section 301 Tariff (7.5%) + Section 122 Tariff (10%).
- Total Effective Tariff is approximately 37.2% - 37.5% for most Chinese-origin goods.
- Base Tariffs vary slightly (19.7% - 25% range implied), but the surcharges are fixed.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (and subsequent imports)
π― 1. Standard Woven/Knitted Children's Tops (e.g., 6204.23.00.55, 6104.23.00.36, 6103.23.00.75, 6204.22.30.65)
| Item | Details |
|---|---|
| Base Tariff | Variable (per garment if entered separately) |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | Base + 17.5% |
| Tax Calculation | CIF Value Γ (Base Rate + 17.5%) |
| De Minimis Exemption | β Not Eligible (Subject to strict scrutiny) |
| Legal Basis Path | USITC: [HS Code] β Section 301: 7.5% β Section 122: 10% |
π Explanation:
- The 17.5% surcharge is critical. Even if the base tariff is low, the total cost is inflated significantly.
- Section 122 specifically targets certain apparel and textiles from China.
- Section 301 applies broadly to Chinese manufacturing.
π― 2. Cotton Knitted Shirts (6105.10.00.30)
| Item | Details |
|---|---|
| Base Tariff | 19.7% |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 37.2% |
| Tax Calculation | CIF Value Γ 37.2% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:6105.10.00.30 |
π Note:
- This is the only entry with an explicit base rate of 19.7% in the provided data.
- Total rate is 37.2%, which is slightly lower than the generic 37.5% for other codes, but still very high.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Essential Documentation Checklist (No Exceptions)
| Document | Required | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must include fabric composition (e.g., 100% Cotton, 60% Polyester/40% Cotton), weight, and size. |
| β Photos of Garment | βοΈ | Clear images showing label (fiber content, country of origin), stitching type (knit vs. woven). |
| β Commercial Invoice | βοΈ | Must clearly state: "Children's Knitted/Woven Top," not generic "Clothes." |
| β Packing List | βοΈ | Detail item count, weight, and value per unit. |
| β Origin Certificate (if applicable) | βοΈ | If not China-origin, provide to claim preferential rates (though less likely for apparel). |
β 2. Declaration Tips (Critical Rules)
π₯ "Knit vs. Woven is Life! Be Precise or Pay Twice!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Knitted Top (Stretchy, T-shirt material) | 6104.23.00.36 or 6103.23.00.75 |
Misdeclare as Woven β Risk of Re-classification & Penalties |
| Woven Top (Button-down, Dress Shirt) | 6204.23.00.55 or 6204.22.30.65 |
Misdeclare as Knitted β Risk of Re-classification & Penalties |
| 100% Cotton Knitted Shirt | 6105.10.00.30 |
General "Cotton Top" β May lead to audit |
| Mixed Material | Specify exact blend % | Vague "Synthetic/Cotton" β Delays for inspection |
β 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| OEM Private Label | Provide design files and brand authorization to prove legitimate trade. |
| Sample Shipments | Even samples are subject to the 17.5% surcharge if declared as commercial goods. Do not use "De Minimis" for bulk apparel. |
| Ensemble Sets (e.g., Top + Pants) | If entered separately, each garment is taxed on its own base rate + surcharges. |
| Infant vs. Child | Ensure the product is labeled correctly. If it fits infants (<24 months), it may fall under different HTS codes (6111, 6209), which have different tariffs. Verify age group! |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 6104.23.00.36 / 6204.23.00.55 |
37.2% - 37.5% | CPSIA (Safety) | High Barrier due to Section 301 & 122 |
| π¨π³ China | Same HS Codes | Low (5-10%) | CCC (if applicable) | Domestic market has lower barriers |
| πͺπΊ EU | Same HS Codes | Varies (0-12%) | CE (Safety) | No Section 301/122, but strict labeling rules |
| π¬π§ UK | Same HS Codes | Varies | UKCA (Safety) | Post-Brexit rules apply |
| π¦πΊ Australia | Same HS Codes | 5% | ACCC | Moderate tariff, no major surcharges |
π Conclusion:
- The USA is the most expensive market for Chinese children's apparel due to Section 301 (7.5%) and Section 122 (10%) tariffs.
- EU, UK, and Australia do not impose these specific surcharges, making them more attractive for export if supply chain allows.
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Declaring "Children's Clothes" as "Adult Clothes"
π Consequence: Wrong HS Code β Audit, Back-tariffs, and Fines!
π Fix: Clearly mark as "Children's" on invoice and label.
β Error 2: Confusing Knitted (61xx) with Woven (62xx)
π Consequence: Customs may seize goods for misdeclaration.
π Fix: Provide a fabric sample or detailed weave/knit structure diagram.
β Error 3: Ignoring the "122 Tariff"
π Consequence: Underquoting tax liability β Cash flow crisis.
π Fix: Budget for Base + 17.5% in your pricing model.
β Error 4: Missing CPSIA Compliance for US Market
π Consequence: Goods blocked at US Customs.
π Fix: Ensure all children's clothing meets CPSC (Consumer Product Safety Commission) standards for lead content and small parts.
β Correct Practice:
"Children's Knitted Long-Sleeve Top, 100% Cotton, For Ages 2-5, CPSIA Compliant, Model XYZ, Made in China"
π― VII. Conclusion: Professional Declaration, Save Cost, Ensure Compliance!
π― Remember the Golden Rules:
πΉ "Knit vs. Woven Determines Your HS Code!"
πΉ "China Origin = Base + 17.5% Surcharge!"
πΉ "CPSIA Compliance is Non-Negotiable for the US Market!"
π Pro Tip:
If your children's tops are manufactured in Vietnam, Bangladesh, or Cambodia, you may avoid Section 301 and 122 tariffs, reducing the total tax to the base rate only (often 0-12%).
Consider supply chain diversification to the US market to save 17.5%+ in tariffs.
π£ Immediate Action:
π Consult a licensed customs broker + Provide fabric swatches + Verify CPSIA compliance
π Ensure your children's apparel clears customs smoothly, avoids penalties, and maximizes profit!
β¨ Professional Customs 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.