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Women's Cotton Shirt

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
6106100030 37.2% CN US Official Doc
6206303045 32.9% CN US Official Doc
6106100010 37.2% CN US Official Doc

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πŸ‘š Women's Cotton Shirt (Cotton Blouses & Shirts)


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

Women's cotton shirts are a high-volume apparel category, but their classification in international trade is strictly divided by knitted (weft/knit) versus woven (non-knit) construction. This distinction dramatically affects the HS Code and, consequently, the tariff burden, especially under current US trade policies.

Knitted Women's Shirts (Knit Tops): Garments made from looped yarn (T-shirt style, polo shirts, fine gauge knit blouses). They are flexible and stretch.
Woven Women's Shirts (Non-Knit Blouses): Garments made from interlaced yarns (button-down shirts, dress shirts, formal blouses). They hold a crisp shape and do not stretch.

⚠️ Key Distinction Point:
- If the fabric is knitted (loops visible, stretches significantly) β†’ε½’ε…₯ 6106.10.00.10 / 6106.10.00.30
- If the fabric is woven (interlaced threads, crisp structure) β†’ ε½’ε…₯ 6206.30.30.45


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

Based on the provided data, here are the specific classifications for Women's Cotton Shirts:

HS Code Product Description Applicable Scenario Fabric Structure
6106.10.00.30 Women's cotton shirts, cotton made women's tops Knitted blouses, T-shirt style tops, stretch cotton shirts βœ… Knitted (Looped)
6106.10.00.10 Women's cotton shirts, cotton made women's tops Fine knit tops, lightweight knitted blouses βœ… Knitted (Looped)
6206.30.30.45 Women's cotton shirts, cotton made shirts Woven button-down shirts, formal blouses, non-stretch shirts ❌ Woven (Interlaced)

πŸ” Critical Reminder:
- Knitted (6106 series) shirts generally have a higher base tariff (19.7%) compared to Woven (6206 series) shirts (15.4%) in this specific dataset context.
- Both categories are subject to significant additional tariffs under US trade measures.
- Misclassifying a Woven shirt as Knitted (or vice versa) can lead to customs audits, penalties, or delays.


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

βœ… Applicable Country: United States (US)
βœ… Origin: China (CN)
βœ… Effective Time: Current (Post-2025 Policy Framework)

🎯 1. 6106.10.00.30 & 6106.10.00.10 β€”β€” Knitted Women's Cotton Shirts

These two HS codes share the same tariff structure in the provided data.

Item Content
Base Tariff 19.7% (Standard MFN rate for knitted women's tops)
Section 301 / Additional Tariff +7.5% (Retaliatory/Trade war surcharge)
Section 122 Tariff +10% (Specific trade policy surcharge)
Total Tariff Rate 37.2%
Tax Calculation CIF Value Γ— 37.2%
De Minimis Exemption ❌ Not Eligible (High value threshold usually applies; Section 301 goods are generally excluded from de minimis benefits)
Legal Basis Path HTSUS:6106.10.00.30/10 β†’ Section 301: 7.5% β†’ Section 122: 10%

πŸ“Œ Explanation:
- Base 19.7%: Standard duty for knitted women's shirts of cotton.
- Additional 7.5%: Part of the ongoing Section 301 tariff list for textile/apparel imports.
- Section 122 10%: A specific surcharge added for certain Chinese imports under recent trade regulations.
- Total 37.2%: A very high effective duty rate. Cost calculation must include shipping, insurance, and customs broker fees on top of this.


🎯 2. 6206.30.30.45 β€”β€” Woven Women's Cotton Shirts

Item Content
Base Tariff 15.4% (Standard MFN rate for woven women's shirts)
Section 301 / Additional Tariff +7.5% (Retaliatory/Trade war surcharge)
Section 122 Tariff +10% (Specific trade policy surcharge)
Total Tariff Rate 32.9%
Tax Calculation CIF Value Γ— 32.9%
De Minimis Exemption ❌ Not Eligible
Legal Basis Path HTSUS:6206.30.30.45 β†’ Section 301: 7.5% β†’ Section 122: 10%

πŸ“Œ Note:
- Lower Base Rate: Woven shirts have a lower base rate (15.4%) than knitted (19.7%).
- Same Surcharges: Both knitted and woven categories face the same 7.5% and 10% additional tariffs.
- Total Savings: By correctly classifying as woven (if applicable), you save 4.3% on the total duty burden compared to knitted.


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

βœ… 1. Documentation Checklist (Mandatory)

Document Must Provide Explanation
βœ… Fabric Composition Certificate βœ”οΈ Must clearly state "100% Cotton" or percentage blend. Incorrect fiber content leads to misclassification.
βœ… Garment Construction Diagram βœ”οΈ Shows stitching type (knit vs. woven). Crucial for distinguishing between 6106 and 6206.
βœ… Product Photos (Front/Back/Label) βœ”οΈ Clear images of the tag, collar, and fabric texture.
βœ… Commercial Invoice βœ”οΈ Must match the HS Code description precisely.
βœ… Packing List βœ”οΈ Item count, weight, dimensions.
βœ… Origin Certificate (CO) βœ”οΈ Confirms China origin to apply correct tariffs.

βœ… 2. Declaration Tips (Key Mnemonics)

πŸ”₯ "Knit is 61, Woven is 62; Base Rates Differ, Surcharges Are The Same!"

Scenario Correct HS Code Error Consequence
Stretchy, looped fabric (T-shirt style) 6106.10.00.30 or 6106.10.00.10 Misclassified as Woven β†’ Underpayment β†’ Penalties
Crisp, button-down, non-stretch 6206.30.30.45 Misclassified as Knit β†’ Overpayment β†’ Lost Profit
Synthetic Blend (e.g., 95% Cotton/5% Poly) Check Specific Subhead Must declare exact blend; pure cotton codes may not apply
Children's Size Different Chapter (61/62 Subheaders) Ensure "Women's" vs "Girls'" distinction is clear

βœ… 3. Special Cases Handling

Situation Handling Advice
OEM/Custom Apparel Provide design specs to prove "Knit" vs "Woven" if ambiguous.
Mixed Containers Declare each HS code separately. Do not lump different fabrics.
Low Value Shipments Be aware that Section 301 goods are often excluded from de minimis ($800) exemption. Verify current CBP rules.
Anti-Dumping/Countervailing Duties (AD/CVD) Check if specific cotton categories have additional AD/CVD orders.

🌍 V. Global Market Clearance Comparison (2026 Latest)

Country/Region Recommended HS Code Base Tariff Surcharges (China Origin) Total Effective Rate
πŸ‡ΊπŸ‡Έ USA 6106.10.00.30 / 6206.30.30.45 15.4% - 19.7% +17.5% (301 + 122) 32.9% - 37.2%
πŸ‡¨πŸ‡³ China (Import) 6106.10 / 6206.30 10% - 14% None ~10-14%
πŸ‡ͺπŸ‡Ί EU 6106.10 / 6206.30 12% - 12% None ~12%
πŸ‡¨πŸ‡¦ Canada 6106.10 / 6206.30 17.5% None ~17.5%
πŸ‡―πŸ‡΅ Japan 6106.10 / 6206.30 16% None ~16%

πŸ“Œ Conclusion:
- USA is the highest cost market due to additional Section 301 and Section 122 tariffs.
- Tariff Difference: Woven shirts (6206) are cheaper by 4.3% than Knitted shirts (6106) in the US.
- Strategy: If the design allows, consider Woven structures for US imports to save on base duties, but both are heavily taxed.


πŸ“Œ VI. Common Mistakes & Pitfall Guide (Blood & Tears Lessons)

❌ Mistake 1: Calling all cotton shirts "Cotton Tops" without specifying Knit vs. Woven.
πŸ‘‰ Consequence: Customs will guess, potentially applying the higher 19.7% base rate or rejecting the entry.

❌ Mistake 2: Ignoring Section 122 and 301 surcharges in cost modeling.
πŸ‘‰ Consequence: Profit margin erosion. You budgeted 15% tariff but paid 37%.

❌ Mistake 3: Assuming de minimis applies to Section 301 goods.
πŸ‘‰ Consequence: Package seized or taxed upon entry. CBP has explicitly excluded many textiles/apparel from de minimis.

❌ Mistake 4: Incorrect fiber content declaration.
πŸ‘‰ Consequence: If "100% Cotton" is declared but it's 90% Cotton/10% Polyester, the HS Code may change entirely (to 6106.90 or 6206.90), leading to different rates.

βœ… Correct Approach:

"Women's Woven Cotton Shirt, Button-Down, 100% Cotton, Non-Stretch, HS 6206.30.30.45"
"Women's Knitted Cotton Top, Pullover, 100% Cotton, Stretch, HS 6106.10.00.30"


🎯 VII. Conclusion: Precise Classification Saves Money!

🎯 Remember the Mnemonic:

πŸ”Ή "Knit is 61 (19.7%), Woven is 62 (15.4%); Add 17.5% Surcharges; Check De Minimis!"
πŸ”Ή "Total Tax Knit: 37.2%; Total Tax Woven: 32.9%; Choose Wisely!"


πŸ“Œ Pro Tip:
If your shipments are small value (<$800), confirm with your customs broker if the current CBP policy allows de minimis for these specific HS codes with Section 301. Often, textiles/apparel are excluded. For larger shipments, factor in the full 32.9%-37.2% duty cost.


πŸ“£ Immediate Action:

πŸ“ž Verify Fabric Construction: Is it Knit or Woven?
πŸ“„ Choose Correct HS Code: 6106.10.00.30/10 or 6206.30.30.45
πŸ’° Calculate True Landed Cost: Include all surcharges.
πŸš€ Clear Customs Smoothly: Avoid penalties and delays!


✨ Professional Clearance Starts with Accurate Classification!
πŸ’Ό Your Margins Are Protected by Precise Data!

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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.