Girls' Summer Overalls

👗 Girls' Summer Overalls (Kids' Dungarees & Bib Overalls)

🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Girls' Summer Overalls"?

Girls' summer overalls are a specific type of children's apparel, characterized by a bib design with shoulder straps and an attached lower body (trousers or shorts). In international trade, the HS Code classification depends heavily on two factors:
1. Material Composition: Is it woven (Knitted/Weaved)? Is it Cotton or Synthetic Fiber?
2. Specific Features: Does it include thermal insulation ("warm") or special structures ("bib apron")?

⚠️ Key Distinction Points:
- Knitted/Cotton vs. Woven/Synthetic: Determines whether it falls under Chapter 61 (Knitted) or Chapter 62 (Woven).
- Standard Overalls vs. "Warm/Bib Apron" Overalls: Specific design features like thick lining or integrated bib apron structures can shift the classification to different subheadings (e.g., 6111 for thermal wear).

📦 II. HS Code Classification Details (2026 Latest Tariff Authority对照)

Based on the provided data, here are the 5 possible HS Codes for Girls' Summer Overalls, categorized by material and specific design features:

🔍 Important Reminder:
- Chapter 62 (Woven) vs. Chapter 61 (Knitted): Most standard summer overalls are woven (6204), but if the fabric is knit (like jersey), it falls under 6104.
- "Warm" Classification: Items classified under 6104.62.10.10 or 6111.30.10.00 are treated as thermal/winter wear due to their construction, even if named "summer" in common parlance, because they contain insulating layers or specific bib structures.

💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)

✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Time: Current tariffs apply as per 2025/2026 trade policies.

🎯 1. 6204.63.03.50 – Girls' Overalls (Synthetic, Woven)

📌 Explanation:
- 14.9% is the standard Most Favored Nation (MFN) rate for synthetic woven girls' overalls.
- 7.5% is the additional duty under Section 301 (Trade Act of 1974) targeting specific Chinese goods.
- 10% is the Section 122 duty (301 U.S.C. § 2412), a temporary import relief measure.
- Total 32.4% is a moderate-to-high rate for apparel. Budget accordingly.

🎯 2. 6204.62.05.50 – Girls' Overalls (Cotton, Woven)

📌 Note:
- Cotton woven overalls have a lower base rate (8.9%) than synthetic ones (14.9%).
- However, after surcharges, the total rate is still 26.4%, which is lower than synthetic.
- Conclusion: If possible, cotton woven is more tariff-efficient than synthetic woven.

🎯 3. 6104.62.10.30 – Girls' Overalls (Cotton, Knitted)

📌 Explanation:
- Knitted cotton items fall under Chapter 61.
- Base rate is 10.3%, slightly higher than woven cotton (8.9%).
- Total 27.8% is comparable to synthetic woven, but higher than woven cotton.

🎯 4. 6104.62.10.10 – Girls' Warm Bib Overalls (Cotton, Knitted)

📌 Note:
- This code is for knitted cotton overalls with warm/bib features.
- Despite being "warm," the base rate is the same as standard knitted cotton (6104.62.10.30).
- Total 27.8% remains the same.

🎯 5. 6111.30.10.00 – Girls' Warm Bib Overalls (Textile Fiber, Knitted)

📌 Critical Alert:
- This is the HIGHEST tariff code in the list.
- Base rate is 28.2%, which is significantly higher than other categories.
- Total 45.7% is a very high duty rate.
- Why? Chapter 6111 typically covers other knitted or crocheted garments, often for infants or thermal wear, which may carry higher protective duties.
- Avoid this code unless necessary due to extreme cost impact.

🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)

✅ 1. Document Checklist (Essential for Smooth Clearance)

✅ 2. Declaration Strategy (Key Mnemonics)

🔥 "Woven Cotton is Cheapest, Synthetic is Expensive, Knitted Warm is Most Expensive!"

✅ 3. Special Considerations

🌍 V. Global Market Comparison (2026 Update)

📌 Conclusion:
- USA is the most expensive market due to Section 301 (7.5%) and Section 122 (10%) surcharges.
- Cotton woven (6204.62.05.50) is the most cost-effective option (26.4%).
- Avoid 6111.30.10.00 (45.7%) unless the product is specifically thermal/infant wear with no alternative classification.

📌 VI. Common Mistakes & Pitfalls (Lessons Learned)

❌ Mistake 1: Classifying Cotton Woven overalls as Synthetic.
👉 Consequence: Pay 32.4% instead of 26.4% → 6% extra cost.

❌ Mistake 2: Calling Thermal Overalls "Summer Overalls" to avoid higher thermal duties.
👉 Consequence: Customs inspection reveals thermal lining → Penalty + Back Duties.

❌ Mistake 3: Misclassifying Knitted items as Woven.
👉 Consequence: If it's knitted, it should be 6104. If declared as 6204, it may be rejected or reclassified → Delay.

❌ Mistake 4: Ignoring Section 122 duties.
👉 Consequence: Underestimating total landed cost by 10%.

✅ Correct Approach:

• Identify Material: Cotton vs. Synthetic.
• Identify Structure: Woven vs. Knitted.
• Identify Feature: Standard vs. Warm/Bib.
• Choose Lowest Tariff Code: 6204.62.05.50 (26.4%) is generally the best for standard cotton overalls.

🎯 VII. Conclusion: Smart Classification, Maximize Profit!

🎯 Remember the Mnemonic:

🔹 "Cotton Woven is King (26.4%), Synthetic is Prince (32.4%), Knitted Warm is Dragon (45.7%)."
🔹 "Check Material, Check Weave, Avoid Thermal Pitfalls!"

📌 Tips:
- If your product is Cotton Woven, use 6204.62.05.50.
- If your product is Synthetic Woven, use 6204.63.03.50.
- If your product is Knitted, check if it's Standard (6104.62.10.30) or Warm (6104.62.10.10 or 6111.30.10.00).
- Always include a detailed product description in the commercial invoice to support the HS Code.

📣 Immediate Action:

📞 Consult a licensed customs broker for a Pre-Ruling on your specific product.
🚀 Classify correctly, clear smoothly, and maximize your margins!

✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent of Duty Counts!