Boy's solid color shirt
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6105100030 | 37.2% | CN | US | 官方文档 |
| 6105202030 | 49.5% | CN | US | 官方文档 |
| 6205302040 | 0.0% | CN | US | 官方文档 |
| 6205202031 | 37.2% | CN | US | 官方文档 |
| 6203230080 | 0.0% | CN | US | 官方文档 |
商品图片
AI分析
👕 Boy's Solid Color Shirt (Kids' Apparel)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Boy's Solid Color Shirt"?
A boy's solid color shirt is a versatile garment for children, typically made of cotton or synthetic fibers. In international trade, classification depends heavily on manufacturing method (knitted vs. woven) and material composition (cotton vs. synthetic fibers). Misclassification can lead to significant tariff differences.
⚠️ Key Distinction Points:
- If the shirt is knitted or crocheted → It falls under Chapter 61.
- If the shirt is woven → It falls under Chapter 62.
- Material matters: Cotton attracts different rates than synthetic fibers (Man-made fibers).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the five most likely HS codes and their corresponding tax implications for US imports from China.
| HS Code | Product Description | Material/Structure | Total Tax Rate | Key Tax Components |
|---|---|---|---|---|
6105.10.00.30 |
Knitted/Crocheted Boys' Shirt | Cotton (Pure Color) | 37.2% | Base: 19.7%, Section 301: 7.5%, Section 122: 10% |
6105.20.20.30 |
Knitted/Crocheted Boys' Shirt | Man-made Fibers (Synthetic) | 49.5% | Base: 32.0%, Section 301: 7.5%, Section 122: 10% |
6205.30.20.40 |
Woven Boys' Shirt | Synthetic Fibers (Man-made) | 29.1¢/kg + 25.9% + 17.5% | Base: 29.1¢/kg + 25.9%, Section 301: 7.5%, Section 122: 10% |
6205.20.20.31 |
Woven Boys' Shirt | Cotton | 37.2% | Base: 19.7%, Section 301: 7.5%, Section 122: 10% |
6203.23.00.80 |
Woven Boys' Ensemble | Synthetic/Cotton (Composite) | Variable + 10% | Base: Rate per garment if separate, Section 301: 0%, Section 122: 10% |
🔍 Crucial Warning:
- Knitted (6105) vs. Woven (6205): Check the fabric structure. Knitted fabrics stretch and loop (like T-shirts); woven fabrics have a crisscross pattern (like dress shirts).
- Material Conflicts: Ensure the declared material matches the HS code. For example, declaring a synthetic shirt under a cotton HS code (6205.20) will lead to customs penalties.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Post-2025/2026 Tariff Regime (Includes Section 301 & Section 122)
🎯 1. 6105.10.00.30 —— Knitted Boys' Cotton Shirt
| Item | Content |
|---|---|
| Base Duty Rate | 19.7% |
| Section 301 Surtax | +7.5% |
| Section 122 Surcharge | +10% |
| Total Effective Rate | 37.2% |
| Calculation Basis | CIF Value × 37.2% |
| De Minimis Exemption | ❌ Not Eligible (High duty rate) |
| Legal Basis Path | HTSUS:6105.10 → USITC:6105.10.00.30 |
📌 Explanation:
- This code applies to knitted shirts made of cotton.
- The total tax burden is 37.2%, which is moderate compared to synthetic knitted shirts but still significant due to surcharges.
🎯 2. 6105.20.20.30 —— Knitted Boys' Synthetic Shirt
| Item | Content |
|---|---|
| Base Duty Rate | 32.0% |
| Section 301 Surtax | +7.5% |
| Section 122 Surcharge | +10% |
| Total Effective Rate | 49.5% |
| Calculation Basis | CIF Value × 49.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS:6105.20 → USITC:6105.20.20.30 |
📌 Warning:
- Highest Tax Bracket for Knitted Items: Synthetic fibers (polyester, nylon, etc.) incur a much higher base rate (32.0%) than cotton (19.7%).
- Total Cost Impact: Nearly 50% of the product value is tax. This drastically reduces profit margins.
🎯 3. 6205.30.20.40 —— Woven Boys' Synthetic Shirt
| Item | Content |
|---|---|
| Base Duty Rate | 29.1¢/kg + 25.9% (Ad Valorem) |
| Section 301 Surtax | +7.5% |
| Section 122 Surcharge | +10% |
| Total Effective Rate | Mixed Rate (Specific + Ad Valorem + Surcharges) |
| Calculation Basis | (Weight × 29.1¢) + (CIF Value × 25.9%) + Surcharges |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS:6205.30 → USITC:6205.30.20.40 |
📌 Complexity Note:
- This code uses a dual duty structure: a specific duty per kilogram plus an ad valorem percentage.
- Lighter shirts may pay less specific duty, but the percentage and surcharges remain high.
- Ensure weight declarations are accurate to avoid underpayment penalties.
🎯 4. 6205.20.20.31 —— Woven Boys' Cotton Shirt
| Item | Content |
|---|---|
| Base Duty Rate | 19.7% |
| Section 301 Surtax | +7.5% |
| Section 122 Surcharge | +10% |
| Total Effective Rate | 37.2% |
| Calculation Basis | CIF Value × 37.2% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS:6205.20 → USITC:6205.20.20.31 |
📌 Key Insight:
- Woven cotton shirts have the same total rate (37.2%) as knitted cotton shirts.
- The base rate is lower (19.7%) because cotton is treated more favorably than synthetics in many trade policies.
🎯 5. 6203.23.00.80 —— Woven Boys' Ensemble (Special Case)
| Item | Content |
|---|---|
| Base Duty Rate | Rate applicable if garments were separate |
| Section 301 Surtax | 0.0% (Specific exemption logic) |
| Section 122 Surcharge | +10% |
| Total Effective Rate | Variable |
| Calculation Basis | Depends on individual garment classification |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS:6203.23 → USITC:6203.23.00.80 |
📌 Special Note:
- This code is for ensembles (e.g., shirt + shorts sold together).
- Section 301 Surtax is listed as 0.0% in the provided data, which may indicate a specific exemption or classification nuance.
- High Risk: Misclassifying a single shirt as an ensemble can lead to severe penalties. Only use if the product is genuinely a multi-piece set.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Preparation Checklist (All Documents Required)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state material (e.g., "100% Cotton") and construction (Knitted/Woven). |
| ✅ Fabric Swatch/Photo | ✔️ | To prove knitting vs. weaving structure. |
| ✅ Commercial Invoice | ✔️ | Must accurately describe "Boy's Solid Color Shirt" and not use vague terms like "Apparel". |
| ✅ Packing List | ✔️ | Include total weight (critical for 6205.30 specific duty). |
| ✅ Certificate of Origin | ✔️ | To confirm Chinese origin for surcharge calculation. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 “Knit is 61, Woven is 62; Cotton is 19, Synth is 32!”
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| T-shirt style (Stretchy) | 6105.10.00.30 (Cotton) or 6105.20.20.30 (Synthetic) |
Declare as Woven → 37.2% or 49.5% (Higher base) |
| Dress Shirt style (Crunchy) | 6205.20.20.31 (Cotton) or 6205.30.20.40 (Synthetic) |
Declare as Knitted → Incorrect structure classification |
| Mixed Material | Determine primary material by weight | Ambiguous declaration → Audit delay |
| Set with Shorts | 6203.23.00.80 (if truly an ensemble) |
Declare as two separate items → Higher total tax |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Polyester-Cotton Blend | Classify by the heavier material. If >50% cotton, use Cotton code; otherwise, Synthetic. |
| Lightweight Shirt (<200g) | For 6205.30, weight matters. Ensure accurate kg declaration to calculate specific duty correctly. |
| Embroidered/Printed | If the embroidery/print defines the product, ensure it doesn't trigger a different chapter (e.g., accessories). |
| OEM Custom Orders | Provide design drawings to prove "solid color" and structure. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Base Duty | Surcharges (China) | Total Estimate | Notes |
|---|---|---|---|---|---|
| 🇺🇸 USA | 6105.10.00.30 (Cotton) |
19.7% | +7.5% (301) +10% (122) | 37.2% | High compliance need |
| 🇺🇸 USA | 6105.20.20.30 (Synth) |
32.0% | +7.5% (301) +10% (122) | 49.5% | Avoid if possible |
| 🇨🇳 China | 6105.10.00.30 |
9.0% | None | ~9% | No Section 301/122 |
| 🇪🇺 EU | 6109.10.00.10 |
12% | None | ~12% | Different HS structure |
| 🇬🇧 UK | 6109.10.00.10 |
12% | None | ~12% | Post-Brexit rules |
📌 Conclusion:
- USA is the most expensive market due to Section 301 and Section 122 surcharges.
- Synthetic knitted shirts are the most taxed (49.5%).
- Cotton shirts (Knitted/Woven) offer a better rate (37.2%).
📌 VI. Common Mistakes & Pitfall Guide (Blood Lessons)
❌ Mistake 1: Confusing Knitted (6105) with Woven (6205)
👉 Consequence: Customs rejects declaration, delays shipment, or reclassifies with penalties.
👉 Fix: Check fabric stretch. Knitted = stretchy; Woven = rigid.
❌ Mistake 2: Declaring Synthetic as Cotton
👉 Consequence: Base rate drops from 32% to 19.7%, but underpayment penalty + interest applies.
👉 Fix: Provide material composition test reports.
❌ Mistake 3: Ignoring Section 122 Surcharges
👉 Consequence: Budget miscalculation. 10% surcharge is automatic for many apparel items.
👉 Fix: Include 10% in all cost models.
❌ Mistake 4: Misclassifying Ensembles
👉 Consequence: If a shirt+shorts set is declared as two shirts, it may be allowed, but if declared as one item under wrong code, it’s a violation.
👉 Fix: Use 6203.23.00.80 only for true ensembles.
✅ Correct Practice:
“Boy’s 100% Cotton Knitted Solid Color T-Shirt, Model XYZ, Importer of Record: [Name], HS: 6105.10.00.30”
🎯 VII. Conclusion: Professional Declaration, Save Time and Money!
🎯 Remember the Mnemonic:
🔹 “Knit 61, Woven 62; Cotton 19, Synth 32; Surcharges add 17.5%!”
🔹 “Material dictates base, Structure dictates chapter, Surcharges dictate pain!”
📌 Pro Tip:
If your shirts are made in Vietnam, Bangladesh, or India, you may avoid Section 301 (7.5%) and Section 122 (10%) surcharges, significantly lowering costs.
Always verify material composition and fabric structure before filing.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide fabric swatch + Verify HS Code pre-ruling
🚀 Ensure your shirts clear customs smoothly, avoid delays, and maximize profits!
✨ Professional clearance starts with accurate classification!
💼 Every cent of tax is worth precise calculation!
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。