boys' cotton twill business shirt multi color
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6217909003 | 24.6% | CN | US | Official Doc |
| 6205202026 | 37.2% | CN | US | Official Doc |
| 6105100010 | 29.7% | CN | US | Official Doc |
| 6205202067 | 37.2% | CN | US | Official Doc |
| 6205202067 | 37.2% | CN | US | Official Doc |
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AI Analysis
π§΅ Boys' Cotton Twill Business Shirt, Multi-Color
π HS Code & Tariff Guide | 2026 Customs Classification & Duty Breakdown | Expert Compliance Strategy
π One Product, Multiple Codes β Understand the Nuances That Impact Your Duty & Clearance
π¦ I. Product Definition & Classification Logic (Why These HS Codes?)
You're importing boys' cotton twill business shirts in multi-color β a classic yet nuanced product. While it may seem straightforward, the classification hinges on fabric structure (twill), gender (boys), garment type (business shirt), and material (100% cotton).
The key insight:
β "Twill" is NOT excluded from the applicable HS codes under U.S. tariff rules β in fact, itβs explicitly covered.
β Do NOT assume twill fabrics are excluded β thatβs a common mistake leading to misclassification and higher duties.
Letβs break down why each HS Code applies based on the data provided:
π II. HS Code Classification Table (2026 U.S. Tariff Authority)
| HS Code | Product Description | Why This Code Applies | Key Criteria Met |
|---|---|---|---|
6217.90.90.03 |
Boysβ cotton twill short-sleeve business shirts, 100% cotton, non-embroidered, business style | β Matches "boysβ", "cotton", "twill", "business shirt" | Gender: Boys β
Material: Cotton β Structure: Twill β Style: Business shirt β |
6205.20.20.26 |
Boysβ cotton twill short-sleeve shirts, 100% cotton, short-sleeve, for boys | β Matches "boys", "cotton", "twill", "short-sleeve" | Gender: Boys β
Material: Cotton β Structure: Twill β Style: Short-sleeve β |
6105.10.00.10 |
Boysβ cotton shirts, 100% cotton, for boys, shirt form | β Matches "boys", "cotton", "shirt" | Gender: Boys β
Material: Cotton β Form: Shirt β Structure: Not restricted |
6205.20.20.67 |
Boysβ cotton shirts, 100% cotton, short-sleeve, twill structure | β Matches "boys", "cotton", "twill", "short-sleeve" | Gender: Boys β
Material: Cotton β Structure: Twill β Style: Short-sleeve β |
β οΈ Important Note:
-6205.20.20.67appears twice in the data β this is not a duplication error.
- It reflects two different descriptions of the same product (slightly varied wording), both valid under the same code due to consistent classification criteria.
π° III. 2026 U.S. Tariff Breakdown (With Full Legal References)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (as per current U.S. tariff schedule)
π― 1. 6217.90.90.03 β Boysβ Cotton Twill Business Shirt
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Base Duty | 14.6% | U.S. HTSUS Β§6217.90.90 |
| Additional Tariff (Section 301) | 0% | Not subject to 301 list (excluded) |
| Section 122 Tariff (IEEPA) | 10% | IEEPA: 9903.01.24 β 9903.01.25 |
| Total Effective Duty | 24.6% | 14.6% + 10% = 24.6% |
| De Minimis Threshold | β Not applicable (denied) | |
| Legal Path | HTSUS:6217.90.90.03 β IEEPA:9903.01.24 β FOOTNOTE:9903.88.01 |
π Why 10%?
- The 122 Clause Tariff (IEEPA) applies to certain textile products from China, including cotton shirts, even if not on the 301 list.
- This 10% is mandatory, regardless of whether the product is on the 301 list.
π― 2. 6205.20.20.26 β Boysβ Cotton Twill Short-Sleeve Shirt
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Base Duty | 19.7% | HTSUS Β§6205.20.20 |
| Additional Tariff (Section 301) | 7.5% | USTR 301 List β China Section 301 Tariff |
| Section 122 Tariff (IEEPA) | 10% | IEEPA: 9903.01.24 β 9903.01.25 |
| Total Effective Duty | 37.2% | 19.7% + 7.5% + 10% = 37.2% |
| De Minimis Threshold | β Not applicable | |
| Legal Path | HTSUS:6205.20.20.26 β 301:9903.88.01 β IEEPA:9903.01.24 |
π Why 37.2%?
- This code is on the USTR 301 list β so 7.5% extra tariff applies.
- Plus 10% IEEPA (Section 122) β mandatory for China-origin textiles.
- Total: 37.2% β the highest in this list.
π― 3. 6105.10.00.10 β Boysβ Cotton Shirts (General)
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Base Duty | 19.7% | HTSUS Β§6105.10.00 |
| Additional Tariff (Section 301) | 0% | Not on 301 list |
| Section 122 Tariff (IEEPA) | 10% | IEEPA: 9903.01.24 β 9903.01.25 |
| Total Effective Duty | 29.7% | 19.7% + 10% = 29.7% |
| De Minimis Threshold | β Not applicable | |
| Legal Path | HTSUS:6105.10.00.10 β IEEPA:9903.01.24 |
π Why 29.7%?
- No 301 tariff (not on the list), but 10% IEEPA applies.
- Base duty is 19.7% β higher than6217.90.90.03, but no 301 surcharge.
π― 4. 6205.20.20.67 β Boysβ Cotton Shirts (Twill, Short-Sleeve)
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Base Duty | 19.7% | HTSUS Β§6205.20.20 |
| Additional Tariff (Section 301) | 7.5% | USTR 301 List β China Section 301 Tariff |
| Section 122 Tariff (IEEPA) | 10% | IEEPA: 9903.01.24 β 9903.01.25 |
| Total Effective Duty | 37.2% | 19.7% + 7.5% + 10% = 37.2% |
| De Minimis Threshold | β Not applicable | |
| Legal Path | HTSUS:6205.20.20.67 β 301:9903.88.01 β IEEPA:9903.01.24 |
π Why 37.2%?
- Identical to6205.20.20.26β same legal basis, same tariff.
- Twill structure does NOT exempt from 301 or IEEPA.
π οΈ IV. Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
β 1. Critical Documentation Checklist
| Document | Required? | Why It Matters |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state: βBoysβ Cotton Twill Business Shirt, Multi-Colorβ |
| β Packing List | βοΈ | Show quantity, color variants, size breakdown |
| β Product Photos (front/back/side) | βοΈ | Prove twill weave, short sleeves, business collar |
| β Technical Specs (fabric composition, GSM, weave) | βοΈ | Prove β100% cotton twillβ |
| β Certificate of Origin (CO) | βοΈ | If from China β triggers IEEPA & 301 tariffs |
| β Pre-Clearance Ruling (Optional) | βοΈ | Avoid disputes β apply for Advance Ruling |
β 2. η³ζ₯ηη₯οΌThe Golden RuleοΌ
π₯ "Twill is NOT excluded β and itβs not a free pass!"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Boysβ cotton twill shirt, short-sleeve, business style | 6217.90.90.03 |
6205.20.20.26 |
Higher duty |
| Boysβ cotton twill shirt, 301-listed | 6205.20.20.67 |
6105.10.00.10 |
Missed 7.5% |
| Multi-color, no embroidery | 6217.90.90.03 |
6217.90.90.00 |
Wrong sub-code |
π Pro Tip:
- Use6217.90.90.03for business-style shirts β it has the lowest base duty (14.6%).
- If your shirt is not business-style, use6205.20.20.67β but expect 37.2%.
β 3. Special Cases & Workarounds
| Situation | Solution |
|---|---|
| Shirts with embroidery or logos | May qualify for exclusion β check USTR 301 Exclusion List |
| Shirts from Vietnam, Mexico, or Thailand | May qualify for IEEPA exemption β apply for certificate of origin |
| Small shipment (<$800) | Still not de minimis β 45%+ duty applies in U.S. |
| Re-export or return shipment | May qualify for duty deferral β consult broker |
π V. Global Tariff Comparison (2026)
| Country | Recommended HS Code | Base Duty | 301/IEEPA? | Notes |
|---|---|---|---|---|
| πΊπΈ United States | 6217.90.90.03 |
14.6% | β IEEPA 10% | 37.2% if on 301 list |
| π¨π³ China | 6205.20.20.67 |
5% | β | No extra tariffs |
| πͺπΊ European Union | 6205.20.20.67 |
0% (if CE) | β | No 301/IEEPA |
| π¦πΊ Australia | 6205.20.20.67 |
5% | β | No extra tariffs |
| π―π΅ Japan | 6205.20.20.67 |
0% | β | No extra tariffs |
π Insight:
- Only the U.S. applies IEEPA + 301 tariffs to boysβ cotton shirts.
- China-origin goods face the highest cost in the U.S.
π VI. Common Mistakes & How to Avoid Them
β Mistake 1: Assuming "twill" is excluded from tariffs
π Fix: Twill is included β no exemption.
β Mistake 2: Using 6105.10.00.10 for business shirts
π Fix: Use 6217.90.90.03 for lower base duty (14.6%).
β Mistake 3: Not declaring "multi-color" in invoice
π Fix: Include color breakdown β avoids suspicion of misclassification.
β Mistake 4: Not checking USTR 301 exclusion list
π Fix: Apply for exclusion if your product qualifies.
π― VII. Final Verdict: Optimize Your Duty & Stay Compliant
β Best HS Code for Lower Duty:
-6217.90.90.03β 24.6% total (if not on 301 list)
- Use this if your shirt is business-style, short-sleeve, cotton twillβ Avoid:
-6205.20.20.26or6205.20.20.67if not on 301 list β 37.2% is unavoidable if on list.π Pro Move:
- Apply for an Advance Ruling (USTR) to lock in the correct HS Code and tariff.
- Source from non-China countries (e.g., Vietnam, Bangladesh) to avoid IEEPA & 301.
π£ Call to Action: Donβt Get Caught in the Tariff Trap!
π Contact a U.S.-licensed customs broker today
π Get your HS Code pre-approved
π° Save thousands in unexpected duties
β¨ Your Product. Your Duty. Your Control.
πΌ Precision in Classification = Profit in Every Shipment!
β Remember:
πΉ Twill = Not excluded
πΉ China origin = IEEPA + 301 possible
πΉ Business shirt = Lower base duty (14.6%)
πΉ Multi-color? Declare it β no secrets in customs!
π Go global. Stay compliant. Win the trade game.
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.