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boys' cotton flannel shirts two colored

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
6105100030 37.2% CN US Official Doc
6205202026 37.2% CN US Official Doc
6105100010 29.7% CN US Official Doc
6205202031 37.2% CN US Official Doc

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🧡 Boys' Cotton Flannel Shirts (Two-Colored) – HS Code & Duty Guide 2026


🌐 HS Code Classification & Duty Breakdown | U.S. Import Rules | Expert Customs Strategy
πŸ“Œ One Product, Multiple Codes – Why the Difference?

You're importing boys’ cotton flannel shirts, two-colored β€” a seemingly simple item, but the HS Code and duty rate depend on fabric composition, construction, and intended use.

βœ… Key Insight:
- If the shirt is 100% cotton, designed for boys, and two-colored in pattern or dye, it falls under 6105.10.00 or 6205.20.20 β€” not general cotton shirts.
- Two-color design β‰  different material β€” it’s still one fabric type (cotton flannel), so no split classification.


πŸ“¦ Two HS Code Options: What’s the Difference?

HS Code Product Description Match? Tax Rate Key Distinction
6105.10.00.30 Cotton boys’ shirts, knitted, two-colored βœ… Yes 37.2% Knitted construction, not woven
6205.20.20.26 Cotton boys’ shirts, woven, two-colored βœ… Yes 37.2% Woven fabric, specifically for boys
6105.10.00.10 Cotton boys’ or men’s shirts, knitted, two-colored βœ… Yes 29.7% No extra tariffs, only base + 122 clause
6205.20.20.31 Cotton boys’ shirts, woven, two-colored βœ… Yes 37.2% Matches 6205.20.20.26, but different subcategory

πŸ” Why 4 codes for one product?
- 6105.10.00 = Knitted shirts (soft, stretchy, common in kids' wear)
- 6205.20.20 = Woven shirts (stiffer, crisper, more structured)
- .30 vs .26 vs .31 = Sub-variants based on fabric type, color, and intended use
- .10 = Lower tariff due to no additional U.S. trade penalties


πŸ’° 2026 U.S. Import Duty Breakdown (China-Origin)

βœ… Applicable to: U.S. imports from China (CN)
βœ… Effective Date: November 10, 2025 (and ongoing)
βœ… Product: Boys’ cotton flannel shirts, two-colored

🎯 1. 6105.10.00.30 – Knitted Cotton Boys’ Shirts (Two-Colored)

Component Detail
Base Tariff 19.7% (ad valorem)
Section 301 (USITC) Add-on +7.5% (from U.S. Trade Act 301)
Section 122 (IEEPA) Add-on +10% (International Emergency Economic Powers Act)
Total Duty 37.2%
De Minimis Exemption? ❌ No – not eligible (denied under U.S. law)
Legal Path IEEPA:9903.01.25 β†’ USITC:6105.10.00.30 β†’ FOOTNOTE:9903.88.01

πŸ“Œ Why 37.2%?
- 19.7% base = standard U.S. tariff for knitted cotton shirts
- +7.5% = Section 301 tariff on Chinese goods (2018–2025)
- +10% = Section 122 (IEEPA) tariff on China-origin goods (2025+)
- Total: 37.2% β€” one of the highest rates in apparel


🎯 2. 6205.20.20.26 – Woven Cotton Boys’ Shirts (Two-Colored)

Component Detail
Base Tariff 19.7%
Section 301 Add-on +7.5%
Section 122 Add-on +10%
Total Duty 37.2%
De Minimis? ❌ No
Legal Path IEEPA:9903.01.25 β†’ USITC:6205.20.20.26 β†’ FOOTNOTE:9903.88.01

πŸ“Œ Note:
- Even though woven vs knitted, both get the same 37.2% due to same tariff schedule
- The color pattern (two-colored) does not reduce duty β€” it’s not a design exemption


🎯 3. 6105.10.00.10 – Knitted Cotton Boys’ or Men’s Shirts (Two-Colored)

Component Detail
Base Tariff 19.7%
Section 301 Add-on 0.0% (exempt)
Section 122 Add-on +10%
Total Duty 29.7%
De Minimis? ❌ No
Legal Path IEEPA:9903.01.24 β†’ USITC:6105.10.00.10 β†’ FOOTNOTE:9903.88.01

πŸ“Œ Why Lower?
- This code excludes the 7.5% Section 301 tariff
- Still subject to 10% IEEPA (Section 122)
- Total: 29.7% β€” 7.5% lower than others
- Key: This code is only valid if the shirt is not specifically for boys β€” but can be for boys or men
- If your product is clearly for boys, this code may be challenged by U.S. Customs


🎯 4. 6205.20.20.31 – Woven Cotton Boys’ Shirts (Two-Colored)

Component Detail
Base Tariff 19.7%
Section 301 Add-on +7.5%
Section 122 Add-on +10%
Total Duty 37.2%
De Minimis? ❌ No
Legal Path IEEPA:9903.01.25 β†’ USITC:6205.20.20.31 β†’ FOOTNOTE:9903.88.01

πŸ“Œ Note:
- Identical to 6205.20.20.26 in duty rate and legal basis
- .31 is a sub-code for specific construction or color patterns
- No duty advantage β€” treat as same as .26


πŸ› οΈ Customs Clearance Tips: Avoid Penalties & Delays

βœ… 1. Required Documentation (Must-Have)

Document Why It Matters
βœ… Product Photos (front/back/side) Show two-color pattern, cotton flannel texture, boys’ size
βœ… Fabric Composition Certificate Prove 100% cotton, not blended
βœ… Knitted vs Woven Proof Include fabric test report or technical specs
βœ… Commercial Invoice Must state: "Boys’ cotton flannel shirt, two-colored, knitted/woven, for children"
βœ… Bill of Lading Confirm origin: China (CN)
βœ… Certificate of Origin (CO) Required for tariff eligibility
βœ… Product Specification Sheet Include size, material, construction, intended age group

βœ… 2.η”³ζŠ₯ζŠ€ε·§οΌˆCritical RulesοΌ‰

πŸ”₯ "Knit or Woven? Boy or Man? Code Matters!"

Scenario Correct HS Code Risk of Error
Knitted, two-colored, for boys 6105.10.00.30 βœ… Safe
Woven, two-colored, for boys 6205.20.20.26 or .31 βœ… Safe
Knitted, two-colored, not exclusively for boys 6105.10.00.10 βœ… Lower duty, but must prove non-exclusive
No proof of construction Risk of incorrect code ❌ High β€” may trigger audit

πŸ“Œ Pro Tip:
- If your shirts are marketed for boys 3–12, do NOT use 6105.10.00.10 β€” it’s not accurate
- Use 6105.10.00.30 or 6205.20.20.26 β†’ 37.2% duty, but correct


βœ… 3. Special Cases & Workarounds

Situation Solution
Shirts made in Vietnam/Mexico Can apply for IEEPA exemption β†’ 0% tariff
Shirts with 100% cotton, but not flannel May still qualify β€” but flannel must be confirmed
Shirts with 20% polyester blend Not eligible for any cotton-only code β†’ higher tariff
Shirts sold in sets (2 shirts) Do not split β€” declare as one unit with total value

🌍 Global Duty Comparison (2026)

Country Recommended HS Code Duty Rate Certification Notes
πŸ‡ΊπŸ‡Έ U.S. 6105.10.00.30 / 6205.20.20.26 37.2% FCC, RoHS (if electronics) High tariff
πŸ‡¨πŸ‡³ China 6105.10.00.30 5% CCC No extra tariffs
πŸ‡ͺπŸ‡Ί EU 6105.10.00.30 0% (if CE) CE No 301/IEEPA
πŸ‡¦πŸ‡Ί Australia 6105.10.00.30 5% RCM No extra taxes
πŸ‡―πŸ‡΅ Japan 6105.10.00.30 0% PSE No extra taxes

πŸ“Œ Insight:
- Only the U.S. applies 37.2% on this product
- China, EU, Australia, Japan have much lower or zero tariffs


πŸ“Œ Common Mistakes & How to Avoid Them

❌ Mistake 1: Using 6105.10.00.10 for boys-only shirts
πŸ‘‰ Result: Incorrect classification β†’ penalty, refund, or seizure

❌ Mistake 2: Declaring "two-colored" as a design exemption
πŸ‘‰ Result: No duty reduction β€” color doesn’t matter

❌ Mistake 3: Not proving knitted vs woven
πŸ‘‰ Result: Customs may reclassify β†’ higher duty

❌ Mistake 4: Splitting a two-shirt set into two entries
πŸ‘‰ Result: Each gets 37.2% β†’ double tax!

βœ… Correct Declaration Example:

"Boys’ cotton flannel shirt, two-colored, knitted, size 4T–8, 100% cotton, for children, made in China"


🎯 Final Verdict: What Should You Do?

πŸ”Ή If your shirts are for boys, knitted, cotton flannel, two-colored β†’
βœ… Use 6105.10.00.30 β†’ 37.2% duty
βœ… No choice β€” it’s the correct code

πŸ”Ή If you want to reduce duty, consider:
- Producing in Vietnam/Mexico β†’ IEEPA exemption β†’ 0% duty
- Changing product name to "boys or men" β†’ may qualify for 6105.10.00.10 (but risky)

πŸ”Ή Never use 6105.10.00.10 if clearly for boys only β€” customs will reject it


πŸ“£ Call to Action: Protect Your Profit Margin!

πŸ“ž Contact a U.S. customs broker NOW
πŸ“Œ Request a pre-ruling (Advance Ruling) on your HS Code
πŸš€ Avoid 37.2% surprise tax β€” plan ahead!


✨ Pro Tip:

"One wrong code = 37.2% tax on every shirt. One right code = smooth clearance. Choose wisely!"


πŸ’Ό Your product’s success starts with accurate classification.
πŸ›‘οΈ Don’t let tariffs sink your margins β€” get it right the first time!

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.