Jacket Hem
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6203230055 | 0.0% | CN | US | Official Doc |
| 6204120010 | 24.9% | CN | US | Official Doc |
| 6204198010 | 16.5% | CN | US | Official Doc |
| 6103230037 | 0.0% | CN | US | Official Doc |
| 6103291015 | 0.0% | CN | US | Official Doc |
AI Analysis
🧥 Jacket Hem & Garment Bottoms: HS Code Classification & 2026 Tariff Deep Dive
🌐 HS Code Reference & Customs Clearance Guide | Latest 2026 Tariff Analysis | Professional Strategy
📌 I. Product Definition & Classification: What Exactly is a "Jacket Hem"?
In international trade, the term "Jacket Hem" is a manufacturing component description, not a standalone consumer product. However, customs classification often depends on how these components are imported:
- Cut & Sewn Panels (Garment Parts): Pre-cut fabric pieces shaped to form the bottom part of a jacket. These are typically classified under Chapter 61 (Knitted/Crocheted) or Chapter 62 (Not Knitted/Crocheted) as parts of garments.
- Complete Ensembles/Units: If imported as part of a finished garment or a set, the classification depends on the material composition of the main body.
⚠️ Key Distinction:
- If the item is a separate piece of fabric (unfinished) → It may be classified as a textile fabric (Chapter 50-55), not a garment.
- If the item is a pre-assembled garment part (cut, sewn edges) → It is classified as a garment part under Chapter 61 or 62.
- Material Matters: Synthetic fibers (Polyester/Nylon) vs. Cotton vs. Other Textiles dictate the specific HS Code.
📦 II. HS Code Classification Details (2026 Latest Tariff对照)
Based on the provided data, here are the specific classifications for "Jacket Hem" components based on material type:
| HS Code | Product Summary | Material Type | Garment Category | Tax Rate Note |
|---|---|---|---|---|
6203.23.00.55 |
Jacket Hem | Synthetic Fibers | Men's/Boys' Jackets (Non-Knitted) | Base Rate + 10% (122 Section) |
6204.12.00.10 |
Jacket Hem | Cotton | Women's/Girls' Suits/Ensembles (Non-Knitted) | 24.9% Total |
6204.19.80.10 |
Jacket Hem | Other Textile Materials | Women's/Girls' Suits/Ensembles (Non-Knitted) | 16.5% Total |
6103.23.00.37 |
Jacket Hem | Synthetic Fibers | Men's/Boys' Jackets (Knitted) | Base Rate + 10% (122 Section) |
6103.29.10.15 |
Jacket Hem | Knitted/Artificial Fibers | Men's/Boys' Jackets (Knitted) | Base Rate + 10% (122 Section) |
🔍 Critical Insight:
- Chapter 62 items (Non-Knitted) are generally more common for structured jacket hems.
- Chapter 61 items (Knitted) apply to sweatshirts, jerseys, or knit-blend hems.
- Synthetic vs. Cotton is the primary driver for tax rate differences in the US market.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current 2026 Regulations
🎯 1. 6203.23.00.55 & 6103.23.00.37 & 6103.29.10.15
Category: Synthetic/Artificial Fiber Garments (Men's & Boys' Non-Knitted/Knitted Jackets)
| Item | Content |
|---|---|
| Base Tariff | "The rate applicable to each garment in the ensemble if separately valued" (Variable, typically 0-12% ad valorem) |
| Section 301 Surcharge | 0.0% (Excluded from 301 list for these specific subheadings in this dataset) |
| Section 122 Surcharge | +10.0% (Specific surcharge applied to synthetic/wool/hemp apparel imports from China) |
| Total Effective Tax Rate | Base Rate + 10% |
| Tax Calculation | CIF Value × (Base Rate + 10%) |
| De Minimis Exemption | ❌ Not Applicable (Garments are generally excluded from 800/1000 de minimis rules if duty > 0) |
| Legal Basis Path | HTSUS:6203.23.00.55 → USITC Footnote: Section 122 → IEEPA: Section 122 Surcharge |
📌 Explanation:
- The 10% Section 122 duty is a critical cost driver for synthetic apparel from China.
- The base rate varies by specific synthetic fiber content but is guaranteed to have this extra 10% layer.
- Total cost impact: Even if the base tariff is 0%, you pay 10%. If base is 10%, total is 20%.
🎯 2. 6204.12.00.10
Category: Cotton Women's/Girls' Non-Knitted Ensembles (Jacket Hems)
| Item | Content |
|---|---|
| Base Tariff | 14.9% |
| Section 301 Surcharge | 0.0% |
| Section 122 Surcharge | +10.0% |
| Total Effective Tax Rate | 24.9% |
| Tax Calculation | CIF Value × 24.9% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:6204.12.00.10 → USITC: 14.9% Base → IEEPA: Section 122 +10% |
📌 Note:
- Cotton hems for women's outerwear face a significantly higher tax burden (24.9%) compared to synthetic ones (Base + 10%).
- This is due to the higher base ad valorem rate for cotton ensembles.
🎯 3. 6204.19.80.10
Category: Other Textile Materials (Non-Cotton/Synthetic) Women's/Girls' Non-Knitted Ensembles
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | 0.0% |
| Section 122 Surcharge | +10.0% |
| Total Effective Tax Rate | 16.5% |
| Tax Calculation | CIF Value × 16.5% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:6204.19.80.10 → USITC: 6.5% Base → IEEPA: Section 122 +10% |
📌 Note:
- "Other textile materials" (e.g., wool, linen, blends not specified elsewhere) have a lower base rate (6.5%) but still incur the 10% Section 122 surcharge.
- Total 16.5% is the lowest effective rate in this dataset, but still higher than pure base rates.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Reason |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Material Composition (% Cotton, % Polyester, etc.), Knitted vs. Woven, Garment Type. |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Jacket Hem, Part of Garment" or "Cut & Sewn Garment Component". Avoid vague terms like "Fabric Piece". |
| ✅ Packing List | ✔️ | Must distinguish between finished garments and components. If mixed, values must be allocated accurately. |
| ✅ Country of Origin Certificate | ✔️ | Required for Section 122 duty assessment. If not China, verify if surcharge applies. |
| ✅ Letter of Explanation | ✔️ | If the "hem" is imported separately, explain why it is not classified as a "garment part" (if applicable). |
✅ 2. Declaration Strategy (Key Mnemonics)
🔥 “Material is King, Section 122 is Mandatory, Don’t Split the Ensemble!”
| Scenario | Correct Declaration | Error to Avoid |
|---|---|---|
| Synthetic Hem (Men's) | 6203.23.00.55 |
Misclassifying as 6203.42 (Trousers) → Higher tax |
| Cotton Hem (Women's) | 6204.12.00.10 |
Misclassifying as 6204.42 (Skirts) → Different duty |
| Mixed Material | Declare Main Body Material | Assuming "Poly" overrides "Cotton" without proof |
| Imported as Part | Use Garment Part classification | Declaring as "Textile Fabric" (Chapter 50-55) → Customs Penalty |
📌 Crucial Tip:
- If the "Jacket Hem" is imported with the finished jacket, do not declare it separately. The entire garment is classified under one HS Code (usually the main body).
- If imported alone as a component, use the specific HS Code for Garment Parts (e.g.,6203.23.00.55).
✅ 3. Special Case Handling
| Situation | Recommendation |
|---|---|
| Ensemble Import | If the hem is part of a set (e.g., jacket + pants), the duty is calculated on each item separately if they could be sold separately. This is why the tax detail says: "Rate applicable to each garment in the ensemble if separately valued". |
| Section 122 Exemption? | ❌ No exemptions for Section 122 on Chinese-origin apparel. It is a blanket 10% surcharge. |
| Origin Non-China | If the hem is made in Vietnam or Mexico, the 10% Section 122 surcharge does not apply. Verify Form B or Certificate of Origin. |
| De Minimis (800/1000) | ❌ Apparel items are generally excluded from de minimis if they are subject to duties > 0. Do not rely on $800 exemption for commercial shipments of hems. |
🌍 V. Global Market Comparison (2026 Snapshot)
| Country/Region | Recommended HS Code | Tariff Rate | Key Certification | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 6203.23.00.55 etc. |
Base + 10% | None specific for hems | Section 122 10% is mandatory |
| 🇨🇳 China | 6103.23.00 etc. |
0-15% | None | No Section 122 |
| 🇪🇺 EU | 6203.23 etc. |
0-12% | REACH (if chemical treated) | No Section 122 equivalent |
| 🇬🇧 UK | 6203.23 etc. |
0-12% | UKCA (if regulated) | Post-Brexit rules apply |
| 🇨🇦 Canada | 6203.23 etc. |
0-16% | None | CUSMA applies if qualified |
📌 Conclusion:
- USA is the most expensive market for Chinese-origin jacket hems due to the Section 122 10% surcharge.
- EU and UK do not have this specific surcharge, making them more competitive for non-Section 301 items.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Jacket Hem" as "Textile Fabric" (Chapter 50-55)
👉 Consequence: Customs will reclassify as Garment Part → Back taxes + Penalty.
👉 Reason: Hems are cut and sewn, not raw fabric.
❌ Mistake 2: Ignoring Section 122
👉 Consequence: Underpayment of 10% duty → Audit risk + Interest.
👉 Reason: Section 122 applies to all synthetic/wool/hemp apparel from China.
❌ Mistake 3: Misclassifying Men's vs. Women's
👉 Consequence: Wrong HS Code (e.g., 6203 vs 6204) → Wrong Duty Rate.
👉 Reason: 6203 (Men's) and 6204 (Women's) have different base rates.
❌ Mistake 4: Assuming De Minimis applies
👉 Consequence: Cargo held at border → Demurrage fees.
👉 Reason: Apparel is excluded from $800 de minimis if duty > 0.
✅ Correct Approach:
"Identify Material → Determine Knit/Woven → Identify Gender → Apply Section 122 → Declare as Garment Part"
🎯 VII. Conclusion: Precision in Classification, Profit in Clearance
🎯 Remember the Mantra:
🔹 "Synthetic + China = +10% (Section 122)"
🔹 "Cotton = Higher Base Rate (24.9%)"
🔹 "Other Textiles = Lower Base Rate (16.5%)"
🔹 "Never Declare as Fabric if Cut & Sewn!"
📌 Pro Tip:
If your supplier is in China, budget for Section 122 (10%) on all synthetic/apparel hems.
If you can source from Vietnam, you save 10% on every shipment.
Always verify the Material Composition on the invoice. A 1% difference in cotton vs. polyester can change the HS Code and tax rate significantly.
📣 Immediate Action:
📞 Consult a Customs Broker for pre-classification.
📋 Verify Material Breakdown with your supplier.
🚀 Optimize Supply Chain to avoid Section 122 if possible.
✨ Professional Clearance Starts with Accurate Classification!
💼 Your Cost is Directly Proportional to Your HS Code Precision!
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.