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Girls' Cotton Knitted Sweater

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
6111203000 32.4% CN US Official Doc
6110202049 34.0% CN US Official Doc
6104320000 32.4% CN US Official Doc
6104392010 17.5% CN US Official Doc
6110202025 34.0% CN US Official Doc

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AI Analysis

πŸ‘— Girls' Cotton Knitted Sweater & Outerwear


🌐 HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
πŸ“Œ I. Product Definition & Classification: Do You Really Understand "Cotton Knitted Girls' Apparel"?

Cotton knitted girls' apparel is a broad category in international trade. In the context of U.S. imports from China, precise classification depends on the garment structure (sweater vs. coat/jacket) and the specific cotton content restrictions. Misclassification can lead to significant duty differences (from 17.5% to 34.0%) and customs delays.

In this dataset, we distinguish between two main types: 1. Sweaters (Jumper-style): Knitted garments designed for warmth, typically with a crew neck, V-neck, or cardigan style, falling under Chapter 61.10. 2. Coats/Jackets (Outerwear): Knitted garments designed as outer layers, often with zippers, buttons, or heavier construction, falling under Chapter 61.04 or 61.11 (depending on specific weight/design nuances, though here mapped to 61.04/61.11).

⚠️ Key Distinction Point:
- If the garment is a "Sweater" (knitted, pullover or cardigan, primarily for warmth, not waterproof/windproof heavy outerwear) β†’ Look at 6110.20 / 6104.32.
- If the garment is a "Coat/Jacket" (knitted, outerwear, potentially with specific cotton fiber restrictions) β†’ Look at 6110.20 / 6104.39.
- Crucial Note: The dataset shows that some "Coats" are classified under 6111.20 (Knitted garments, usually for infants or specific thin knitted items) or 6104.32. Note: 6111 is typically for infants, but the summary explicitly links it to "Girls' Cotton Knitted Garments." We must follow the provided data strictly.


πŸ“¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

HS Code Product Description Application Scenario Total Tax Rate Tax Breakdown
6111.20.30.00 Cotton Knitted Girls' Garments General knitted girls' wear, fits cotton knitted characteristics 32.4% Base: 14.9%, Section 301: 7.5%, Section 122: 10%
6110.20.20.49 Cotton Knitted Girls' Outerwear Cotton, knitted, girls' use, specific outerwear criteria 34.0% Base: 16.5%, Section 301: 7.5%, Section 122: 10%
6104.32.00.00 Cotton Girls' Knitted Coat Fully compliant with classification standards for knitted coats 32.4% Base: 14.9%, Section 301: 7.5%, Section 122: 10%
6104.39.20.10 Cotton Girls' Knitted Coat Subject to critical cotton fiber restrictions 17.5% Base: 0.0%, Section 301: 7.5%, Section 122: 10%
6110.20.20.25 Cotton Knitted Girls' Garment Consistent material, form, and use 34.0% Base: 16.5%, Section 301: 7.5%, Section 122: 10%

πŸ” Important Observation:
- There is a significant tax disparity between 6104.39.20.10 (17.5%) and others like 6110.20.20.49 (34.0%).
- The lower rate (17.5%) applies to 6104.39.20.10 because the Base Duty is 0.0%, likely due to specific trade agreements or exclusions for certain cotton fiber types, despite the high add-on tariffs.
- Section 122 Tariff (10%) applies universally across all these codes in the provided data, indicating a specific policy impact on cotton/apparel.


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

βœ… Applicable Country: United States (US)
βœ… Origin: China (CN)
βœ… Effective Time: Current rates as per data (includes Section 301 & Section 122)

🎯 1. 6111.20.30.00 β€”β€” Cotton Knitted Girls' Garments

Item Content
Base Duty 14.9%
Section 301 Tariff +7.5%
Section 122 Tariff +10.0%
Total Rate 32.4%
Calculation CIF Value Γ— 32.4%
De Minimis Eligibility ❌ No (Generally, Section 301/122 duties do not apply to de minimis, but for large shipments, this is critical)
Legal Basis Path HTS:6111.20.30.00 β†’ Section 301 β†’ Section 122

πŸ“Œ Explanation:
- This code is for general knitted cotton garments.
- The 32.4% total tax is substantial. Ensure the description clearly states "Cotton Knitted" to avoid being miscategorized as synthetic or non-knitted.


🎯 2. 6110.20.20.49 & 6110.20.20.25 β€”β€” Cotton Knitted Girls' Sweaters/Outerwear

Item Content
Base Duty 16.5%
Section 301 Tariff +7.5%
Section 122 Tariff +10.0%
Total Rate 34.0%
Calculation CIF Value Γ— 34.0%
De Minimis Eligibility ❌ No
Legal Basis Path HTS:6110.20.20.25/49 β†’ Section 301 β†’ Section 122

πŸ“Œ Note:
- These codes represent the highest tax burden in this list (34.0%).
- 6110.20 specifically refers to "Sweaters, pullovers, cardigans, waistcoats and similar articles."
- If your product is a lightweight jacket, ensure it doesn't fall into this higher-category if a lower one is applicable.


🎯 3. 6104.32.00.00 β€”β€” Cotton Girls' Knitted Coat

Item Content
Base Duty 14.9%
Section 301 Tariff +7.5%
Section 122 Tariff +10.0%
Total Rate 32.4%
Calculation CIF Value Γ— 32.4%
De Minimis Eligibility ❌ No
Legal Basis Path HTS:6104.32.00.00 β†’ Section 301 β†’ Section 122

πŸ“Œ Note:
- 6104 refers to "Women's or girls' suits, ensembles, suit-type, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear)."
- Specifically, 6104.32 is "Of cotton."
- If the item is a knitted coat/jacket for girls, this code is highly relevant.


🎯 4. 6104.39.20.10 β€”β€” Cotton Girls' Knitted Coat (Special Cotton Restrictions)

Item Content
Base Duty 0.0%
Section 301 Tariff +7.5%
Section 122 Tariff +10.0%
Total Rate 17.5%
Calculation CIF Value Γ— 17.5%
De Minimis Eligibility ❌ No
Legal Basis Path HTS:6104.39.20.10 β†’ Section 301 β†’ Section 122

πŸ“Œ Critical Opportunity:
- This code offers the lowest total tax rate (17.5%).
- The base duty is 0.0%, likely due to specific cotton quota arrangements or exclusion lists for certain cotton fiber types.
- Condition: Must meet the "critical limitation of cotton fiber" as stated in the summary. This requires precise material documentation.


πŸ› οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)

βœ… 1. Preparation Checklist (All Required)

Document Mandatory Description
βœ… Product Specification Sheet βœ”οΈ Material composition (100% Cotton? Blends?), Knitting type, Weight (GSM), Age group (Girls' size).
βœ… Garment Structure Photos βœ”οΈ Front, back, inside, label, and stitching details to prove "Knitted" vs. "Woven."
βœ… Commercial Invoice βœ”οΈ Clearly state "Cotton Knitted Girls' [Sweater/Coat]" and HS Code.
βœ… Packing List βœ”οΈ Quantity, dimensions, weight.
βœ… Origin Certificate (CO) βœ”οΈ If applicable for any preferential treatment (though Section 301/122 usually negates most preferences).
βœ… Material Test Report βœ”οΈ Especially for 6104.39.20.10 to prove cotton fiber type compliance.

βœ… 2. Declaration Tips (Key Mantras)

πŸ”₯ "Knit, Cotton, Girls: Name It Right, Tax Right!"

Scenario Correct Declaration Wrong Practice
Knitted Sweater 6110.20.20.25 or 6110.20.20.49 Misdeclare as "Woven Jacket" β†’ Higher duties or rejection
Knitted Coat/Jacket 6104.32.00.00 or 6104.39.20.10 Misdeclare as "Sweater" β†’ If it's a coat, penalties apply
Cotton Fiber Specific Provide detailed fiber test for 6104.39.20.10 Claim "Cotton" without proof β†’ Lose 17.5% rate
Section 122 Impact Account for +10% in cost analysis Ignore Section 122 β†’ Unexpected cost spike

βœ… 3. Special Situation Handling

Situation Handling Advice
OEM Girls' Sweaters Ensure the "Girls" designation is clear. If unisex, it might shift to 6104.39 or other codes.
Cotton Blends If not 100% cotton, check if it still qualifies for the 0% base duty under 6104.39.20.10. Usually, "Of Cotton" implies >85% cotton.
Section 122 Tariff This is a new/additional tariff. Confirm if it applies to your specific shipment date and value.
De Minimis (Section 321) ❌ Not Eligible. Section 301 and Section 122 duties do not apply to de minimis shipments under $800. If shipping via mail/courier under $800, you might avoid these, but large B2B shipments will definitely pay.

🌍 V. Global Market Clearance Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (China Origin) Certification Notes
πŸ‡ΊπŸ‡Έ USA 6104.39.20.10 (Lowest) 17.5% (Best) / 32-34% None specific High Section 301/122 duties.
πŸ‡¨πŸ‡³ China 6104.39.20.10 Varies (Import Tariff) CCC (if applicable) Not relevant for import to China.
πŸ‡ͺπŸ‡Ί EU 6104.39 12% (MFN) CE (if textile safety) No Section 301/122.
πŸ‡¬πŸ‡§ UK 6104.39 12% (MFN) UKCA Post-Brexit rules apply.

πŸ“Œ Conclusion:
- The USA is the most complex market due to Section 301 (7.5%) and Section 122 (10%) add-ons.
- 6104.39.20.10 is the most cost-effective code if the product meets the specific cotton fiber criteria.
- Always verify the base duty and add-on tariffs before pricing.


πŸ“Œ VI. Common Errors & Pitfall Avoidance (Blood-Tested Lessons)

❌ Error 1: Misclassifying "Knitted Coats" as "Sweaters" (6110)
πŸ‘‰ Consequence: 6110 has 16.5% base duty vs. 6104's 0-14.9%. Incorrect classification may lead to audit or penalties.

❌ Error 2: Ignoring Section 122 Tariff
πŸ‘‰ Consequence: Forgetting the +10% charge in cost models leads to profit margin erosion.

❌ Error 3: Claiming "Cotton" without proof for 6104.39.20.10
πŸ‘‰ Consequence: If the cotton fiber doesn't meet the specific criteria, you lose the 0% base duty, jumping from 17.5% to 32.4%+.

❌ Error 4: Using "Girls' Dress" for a "Knitted Coat"
πŸ‘‰ Consequence: Customs may reclassify, causing delays and demurrage fees.

βœ… Correct Practice:

"Girls' 100% Cotton Knitted Jacket, Front Zip, Hooded, Model ABC, Suitable for Ages 2-10"


🎯 VII. Conclusion: Professional Declaration, Save Time, Save Money!

🎯 Remember the Mantra:

πŸ”Ή "Base Duty Zero? Check Cotton Fiber! Section 122 Ten Percent? Don't Forget It!"
πŸ”Ή "HS Code Determines Fate, Tax Rate Differs by 17 Points, One Mistake Costs Thousands!"


πŸ“Œ Pro Tip:
- If your cotton goods qualify for 6104.39.20.10, ensure your supplier provides a detailed fiber composition report to justify the 0% base duty.
- Apply for Advance Ruling if unsure about the classification between 6110 (Sweater) and 6104 (Coat).


πŸ“£ Immediate Action:

πŸ“ž Contact a professional customs broker + Provide garment photos + Confirm cotton fiber type
πŸš€ Ensure your Girls' Cotton Knitted Sweaters clear customs smoothly, efficiently, and profitably!


✨ Professional Clearance Starts with Accurate Classification!
πŸ’Ό Every penny of your cost deserves precise calculation!

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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.