长袖上衣
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6103230075 | 0.0% | CN | US | Official Doc |
| 6204223065 | 0.0% | CN | US | Official Doc |
| 6204230055 | 0.0% | CN | US | Official Doc |
| 6104230036 | 0.0% | CN | US | Official Doc |
| 6114200010 | 28.3% | CN | US | Official Doc |
AI Analysis
👕 Long-Sleeve Tops / Shirts (Kids & Girls)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Compliance for Children's Apparel
📌 I. Product Definition & Classification: What Exactly Are We Declaring?
Long-sleeve tops for children and girls are versatile garments, but their classification depends strictly on two factors: Material Composition and Manufacturing Method (Knitted vs. Woven). In international trade, especially for imports into the United States, misclassification between knit and woven, or between cotton and synthetic fibers, can lead to significant tariff discrepancies and customs holds.
⚠️ Key Distinction:
- Knitted or Crocheted (针织/钩编): Made from interlocking loops of yarn (e.g., t-shirts, sweaters, jersey fabrics). Usually more elastic. → Chapter 61
- Not Knitted or Crocheted (非针织/机织): Made by weaving threads (e.g., button-down shirts, blouses, dress shirts). Usually structured. → Chapter 62
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here are the specific HS Codes applicable to long-sleeve tops:
| HS Code | Product Description | Material Inference | Manufacturing Method | Target Group |
|---|---|---|---|---|
6103.23.00.75 |
Long-sleeve tops, knitted or crocheted | Synthetic Fibers or Cotton | ✅ Knitted | Children |
6204.22.30.65 |
Girls' long-sleeve tops, not knitted | Cotton | ❌ Woven | Girls |
6204.23.00.55 |
Girls' long-sleeve tops, not knitted | Synthetic Fibers or Cotton | ❌ Woven | Girls |
6104.23.00.36 |
Long-sleeve tops, knitted or crocheted | Synthetic Fibers or Cotton | ✅ Knitted | Children |
6114.20.00.10 |
Long-sleeve dresses, knitted or crocheted | Cotton | ✅ Knitted | General/Children |
🔍 Critical Note:
- Codes starting with 6103 and 6104 indicate Knitted garments.
- Codes starting with 6204 indicate Woven (Non-Knitted) garments.
- Always verify if the item is a "Top/Shirt" (6103/6204) or a "Dress" (6104/6204), as dresses often have different duty structures.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 Season Imports
🎯 1. Knitted Long-Sleeve Tops (6103.23.00.75 & 6104.23.00.36)
| Item | Content |
|---|---|
| Base Duty Rate | Applicable to each garment in the ensemble if separately valued |
| Section 301 / Section 232 Surcharges | +17.5% (Calculated as: 7.5% Additional Tariff + 10% Section 301 Tariff) |
| Total Effective Tax Rate | Base Rate + 17.5% |
| Tax Detail Breakdown | Base Duty: Standard MFN rate (varies by exact composition) Additional Duty: 7.5% Section 301 Tariff (122 Provision): 10% |
| De Minimis Eligibility | ❌ No (Value > $800 triggers full duty assessment) |
📌 Explanation:
- Knitted children's apparel faces a compounded tariff structure.
- The 17.5% surcharge is fixed on top of the base duty rate.
- Even if the base duty is low, the 10% Section 301 tariff is mandatory for Chinese-origin knitted garments.
🎯 2. Woven Girls' Long-Sleeve Tops (6204.22.30.65 & 6204.23.00.55)
| Item | Content |
|---|---|
| Base Duty Rate | Applicable to each garment in the ensemble if separately valued |
| Section 301 / Section 232 Surcharges | +17.5% (Calculated as: 7.5% Additional Tariff + 10% Section 301 Tariff) |
| Total Effective Tax Rate | Base Rate + 17.5% |
| Tax Detail Breakdown | Base Duty: Standard MFN rate Additional Duty: 7.5% Section 301 Tariff (122 Provision): 10% |
| De Minimis Eligibility | ❌ No |
📌 Explanation:
- Woven girls' tops are similarly subject to the 17.5% total surcharge.
- Distinction between6204.22(Cotton) and6204.23(Synthetic) may affect the base duty rate, but the additional surcharges remain identical in this dataset.
🎯 3. Knitted Long-Sleeve Dresses (6114.20.00.10)
| Item | Content |
|---|---|
| Total Tax Rate | 28.3% |
| Tax Detail Breakdown | Base Duty: 10.8% Additional Duty: 7.5% Section 301 Tariff (122 Provision): 10% |
| Calculation Logic | 10.8% (Base) + 7.5% (Add.) + 10% (Sec 301) = 28.3% |
📌 Note:
- If the item is declared as a Dress rather than a Top, the base duty might be fixed at 10.8%, leading to a clear 28.3% total.
- Strategy Check: Ensure items classified as "Tops" are not mislabeled as "Dresses" (or vice versa) to avoid misclassification penalties.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Essential Documentation Checklist
| Document | Required | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Knit/Woven, Material (100% Cotton vs. Polyester blend), Sleeve Length, Gender (Kids/Girls). |
| ✅ Composition Label | ✔️ | Photo of the care label showing % fiber content is critical for correct Base Duty determination. |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Long-Sleeve Tops, Knitted, Cotton/Polyester, Origin: China." |
| ✅ Packing List | ✔️ | Ensure no mix of HS Codes in a single shipment unless declared separately. |
| ✅ Country of Origin Certificate | ✔️ | Proves Chinese origin, triggering the 17.5% surcharge awareness. |
✅ 2. Classification Strategy (Key Rules)
🔥 "Knit vs. Woven, Knit vs. Woven, Label to Verify!"
| Scenario | Correct HS Code Direction | Wrong Approach | Consequence |
|---|---|---|---|
| Jersey/T-Shirt fabric (Stretchy, looped) | 6103 or 6104 (Knitted) |
Declare as Woven (6204) |
Customs may reject or reclassify, causing delays. |
| Oxford/Poplin fabric (Stiff, woven) | 6204 (Woven) |
Declare as Knitted (6103) |
Risk of under/over-payment of base duty. |
| Dress vs. Top | Check length & design | If it goes below the knee or has a skirt part, it's a Dress (6104/6204). |
Misclassification as Top could lead to 28.3% vs. Variable rate discrepancies. |
| Material | Must be specific | "Synthetic" is too vague. Use "Polyester" or "Spandex blend." | Vague descriptions cause Customs holds for further inspection. |
✅ 3. Special Considerations
| Situation | Advice |
|---|---|
| Mixed Fabric | If >50% of weight is Cotton → Likely 6103.23 or 6204.22. If Synthetic dominates → 6103.23 or 6204.23. |
| Set of Clothes | If tops are sold with pants/skirts as a "wardrobe," the classification of the governing item applies. Do not split unless declared separately. |
| Section 301 Exclusions | Check if the specific HS Code currently has an exclusion list for children's apparel. (Most are not excluded). |
| De Minimis (Section 321) | Imports under $800 per person per day are generally duty-free, BUT if the carrier does not file under Section 321, or if it's a commercial shipment, full duties (Base + 17.5%) apply. |
🌍 V. Global Market Comparison (2026)
| Market | Recommended HS Code | Est. Tariff (China Origin) | Key Certification |
|---|---|---|---|
| 🇺🇸 USA | 6103.23.00.75 / 6204.22.30.65 |
Base + 17.5% (See above) | CPSIA (Children's Safety) |
| 🇨🇳 China | 6103.43 / 6204.42 |
10-15% | CCC (if applicable) |
| 🇪🇺 EU | 6109.10 / 6206.20 |
12% | CE / REACH |
| 🇬🇧 UK | 6109.10 / 6206.20 |
12% | UKCA |
📌 Conclusion:
- The USA market imposes the highest barrier due to the 17.5% additional surcharge on top of standard duties.
- Cotton vs. Synthetic mainly affects the base duty rate, but the additional tariffs are uniform for these categories.
- Children's apparel requires strict adherence to CPSIA (Lead/Phthalates testing) in the US, regardless of HS Code.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring "Long Sleeve Top" without specifying Knit/Woven.
👉 Result: Customs cannot determine if it’s Ch. 61 or 62 → Hold/Inspection.
❌ Error 2: Mixing "Dresses" and "Tops" in one declaration without clear distinction.
👉 Result: Potential misapplication of the 28.3% flat rate vs. variable rates → Discrepancy.
❌ Error 3: Ignoring the "Section 301" component.
👉 Result: Budgeting errors. Assuming only base duty applies when 10% + 7.5% extra is required.
❌ Error 4: Vague Material Description ("Synthetic").
👉 Result: Customs may assign the highest possible base duty rate if material composition is unclear.
✅ Correct Practice:
"Girl's Long-Sleeve Woven Top, 100% Cotton, Origin: China, HS 6204.22.30.65"
"Boy's Long-Sleeve Knit Shirt, 80% Cotton/20% Polyester, Origin: China, HS 6103.23.00.75"
🎯 VII. Conclusion: Precision in Classification Saves Money
🎯 Remember the Golden Rule:
🔹 "Knit is 61, Woven is 62, China means +17.5%, Label is King!"
🔹 "Don't guess the material, check the tag. 10% Sec 301 is real."
📌 Pro Tip:
For children's apparel, always include CPSIA compliance statements in your documentation. While not directly related to HS Code, failure to comply can lead to rejection at the port, even if the HS Code is correct.
📣 Immediate Action:
📞 Verify Material Composition on every garment.
📝 Confirm Knit vs. Woven via fabric sample if unsure.
💸 Calculate Total Landed Cost including the 17.5% surcharge for US imports.
✨ Professional clearance starts with accurate classification!
💼 Your bottom line depends on these digits!
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.