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Boys' Casual Jackets Artificial Fiber Shirts

CN → US
HS编码 关税税率 原产国 目的国 文档
6205301510 0.0% CN US 官方文档
6205302073 0.0% CN US 官方文档
6105201000 23.6% CN US 官方文档

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AI分析

👔 Boys' Casual Jackets & Artificial Fiber Shirts


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
📌 I. Product Definition & Classification: Do You Really Know "Artificial Fiber Boys' Shirts"?

Boys' casual shirts made from artificial fibers (e.g., polyester, rayon, nylon) are essential items in the global children's apparel market. In international trade, they are classified based on fabric composition (presence of wool vs. 100% artificial fibers) and garment type (woven shirts vs. knitted shirts).

Key Distinctions: * Woven Shirts (6205 Series): Made from fabrics like polyester or rayon, potentially blended with wool. Subject to specific "Section 301" or "122 Section" tariffs. * Knitted Shirts (6105 Series): Made from knitted synthetic fabrics. Often have different tariff rates compared to woven counterparts. * Wool Content: The presence of wool significantly impacts the HS Code and applicable duty rates.

⚠️ Critical Classification Point:
- Woven shirts containing artificial fibers + wool → Fall under 6205.30.15.10 or 6205.30.20.73.
- Knitted shirts containing artificial fibers + wool → Fall under 6105.20.10.00.
- Material Mix: The exact percentage of wool vs. synthetic fiber determines the specific sub-heading.


📦 II. HS Code Classification Details (2026 Latest Tariff Data)

Based on the provided data for Boys' Casual Jackets / Artificial Fiber Shirts, here are the precise classifications:

HS Code Product Description Material Composition Garment Type Applicable Tariff Rate
6205.30.15.10 Boys' Woven Shirts Artificial Fiber + Wool Woven (Non-knitted) 49.6¢/kg + 19.7% + 17.5%
6205.30.20.73 Boys' Woven Shirts 100% Artificial Fiber (No Wool) Woven (Non-knitted) 29.1¢/kg + 25.9% + 10.0%
6105.20.10.00 Boys' Knitted Shirts Artificial Fiber + Wool Knitted (Jersey/Rib) 23.6%

🔍 Key Interpretation:
- 6205 Series: Refers to Woven shirts (e.g., button-down dress shirts, casual button-ups).
- 6105 Series: Refers to Knitted shirts (e.g., polo shirts, t-shirts, jersey tops).
- The "Wool" Factor: Codes ending in .15.10 and .20.10.00 specifically include wool blends. Pure synthetic woven shirts fall under .20.73.


💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Surcharges)

Applicable Country: United States (US)
Country of Origin: China (CN)
Effective Date: As per provided data (2026 Tariff Schedule)

🎯 1. HS Code 6205.30.15.10 — Boys' Woven Shirt (Artificial Fiber + Wool)

Item Content
Base Duty 49.6¢/kg (Specific Duty) + 19.7% (Ad Valorem)
Section 301 Surcharge +7.5%
"122 Section" Tariff +10% (Special Section for specific materials)
Total Effective Rate Complex Mixed Duty (Weighted Specific + 37.2% Ad Valorem)
Tax Calculation Logic (Weight in kg × 0.496) + (CIF Value × (19.7% + 7.5% + 10%))
De Minimis Exemption No (Not eligible for Section 321 de minimis)
Legal Path Section 301: 122Section 301: 7.5%Base: 19.7%

📌 Explanation:
- This classification attracts the highest duty burden due to the combination of specific weight-based tax and multiple ad valorem surcharges.
- The 122 Section (10%) is a targeted surcharge on certain textile categories.
- Total Ad Valorem Impact: 19.7% (Base) + 7.5% (301) + 10% (122) = 37.2%.
- Warning: If the shipment is lightweight, the 49.6¢/kg specific duty may dominate the total cost.


🎯 2. HS Code 6205.30.20.73 — Boys' Woven Shirt (100% Artificial Fiber)

Item Content
Base Duty 29.1¢/kg (Specific Duty) + 25.9% (Ad Valorem)
Section 301 Surcharge +0.0%
"122 Section" Tariff +10%
Total Effective Rate Mixed Duty (Weighted Specific + 35.9% Ad Valorem)
Tax Calculation Logic (Weight in kg × 0.291) + (CIF Value × (25.9% + 10%))
De Minimis Exemption No
Legal Path Section 301: 122Base: 25.9%

📌 Note:
- Although the Base Rate (25.9%) is lower than the wool-blend version, the 122 Section (10%) still applies.
- No Section 301 surcharge (0.0%) makes this slightly more favorable than the wool blend, but the base rate is still high.
- Critical: Ensure the product is 100% synthetic (no wool trace) to qualify for this lower surcharge status.


🎯 3. HS Code 6105.20.10.00 — Boys' Knitted Shirt (Artificial Fiber + Wool)

Item Content
Base Duty 13.6% (Ad Valorem)
Section 301 Surcharge +0.0%
"122 Section" Tariff +10%
Total Effective Rate 23.6% (Ad Valorem Only)
Tax Calculation Logic CIF Value × 23.6%
De Minimis Exemption No
Legal Path Base: 13.6%Section 122: 10%

📌 Advantage:
- Knitted shirts (6105 series) generally enjoy lower base tariffs (13.6%) compared to woven shirts (6205 series).
- Total Rate: Only 23.6% (13.6% Base + 10% 122 Section).
- No Specific Weight Duty: This is purely a percentage of value, which is easier to calculate and often lower for lightweight items.
- Best Option: If the product is a knitted casual shirt (e.g., polo, jersey), this is the most cost-effective classification.


🛠️ IV. Customs Clearance Practical Suggestions (Avoiding Pitfalls)

✅ 1. Preparation Checklist (Essential Documents)

Document Required? Purpose
Fabric Composition Certificate ✔️ Crucial to prove Wool vs. Synthetic ratio.
Construction Details ✔️ Distinguish Woven (6205) vs. Knitted (6105).
Commercial Invoice ✔️ Must state "Boys' Woven/Knitted Shirt" + Material %.
Packing List ✔️ Accurate Gross/Net Weight for Specific Duty calculation.
Photos (Tags & Fabric) ✔️ Evidence of "Artificial Fiber" and "Wool" blend.

✅ 2. Declaration Strategy (Key Rules)

🔥 "Know Your Weave: Woven vs. Knitted is the Key!"

Scenario Correct HS Code Risk of Error
Woven Shirt + Wool Blend 6205.30.15.10 Risk: Declare as pure synthetic → Underpayment + Penalty.
Woven Shirt + Pure Synthetic 6205.30.20.73 Risk: Declare as knitted → Wrong classification.
Knitted Shirt (Any Blend) 6105.20.10.00 Risk: Declare as woven → Higher Base Duty (19.7% vs 13.6%).

✅ 3. Special Situations & Solutions

Situation Recommendation
Wool Content is Low (<5%) Verify if it qualifies for "Synthetic" classification (6205.30.20.73). Sometimes <5% wool is ignored in specific sub-headings, but check current rulings.
"Casual Jacket" vs. "Shirt" If the item has a jacket structure (zipper, heavy lining), it might be 6103/6203, NOT a shirt. Ensure it fits the "Shirt" definition (collar, front opening, cuffs).
Mixed Shipments Do not mix "Woven" and "Knitted" in one declaration line. Split them to avoid audit flags.

🌍 V. Global Market Comparison (2026)

Region Recommended HS Code Approx. Duty Notes
🇺🇸 USA 6105.20.10.00 (Knitted) 23.6% Best rate if knitted. Woven is much higher (~37%+).
🇺🇸 USA 6205.30.20.73 (Pure Synthetic) ~36% No 301 surcharge, but high base.
🇪🇺 EU 6205.30 ~12-16% No 301/122 Section surcharges.
🇨🇳 China 6205.30 ~12-18% No additional surcharges.

📌 Conclusion:
- USA is the most expensive market due to the 122 Section and Section 301 surcharges.
- Knitted shirts (6105) are significantly cheaper than Woven shirts (6205) in the US.
- Pure synthetic shirts avoid the 301 surcharge but still face the 122 Section tax.


📌 VI. Common Errors & Pitfalls (Lessons Learned)

Mistake 1: Classifying a Woven shirt as Knitted to save tax.
👉 Consequence: High audit risk, back taxes, and potential fraud charges. Customs will check fabric weave structure.

Mistake 2: Ignoring the Wool content in "Artificial Fiber" shirts.
👉 Consequence: If 5% wool is present, you might be forced into 6205.30.15.10 (higher tax) instead of 6205.30.20.73.

Mistake 3: Under-reporting Weight for Specific Duty items.
👉 Consequence: 6205.30.15.10 charges 49.6¢/kg. Missing 100kg = Missing $49.60 in taxes + fines.

Correct Action:

"Boys' Woven Shirt, 50% Polyester, 50% Wool, 100kg Net Weight, CIF $2,000."


🎯 VII. Conclusion: Precision is Profit

🎯 Remember the Golden Rule:

🔹 "Woven = Higher Tax, Knitted = Lower Tax."
🔹 "Wool Blend = Extra Surcharges."
🔹 "Pure Synthetic = No 301, but 122 Applies."


📌 Pro Tip:

For Boys' Casual Jackets, if they are jackets (not shirts), check 6101/6201. If they are shirts, ensure you pick the Right Knit/Woven Code to minimize the 122 Section and 301 impact.


📣 Immediate Action Plan:

📞 Contact Customs Broker: Provide fabric swatches and weave photos.
🚀 Apply for Advance Ruling: Confirm the "Wool vs. Synthetic" threshold for your specific brand.
💡 Optimize Supply Chain: Shift production to Knitted (6105) to save ~14% in US duties compared to Woven (6205).


Precision Classification: The Key to Cost-Effective Global Trade!
💼 Every Cent Saved Starts with the Right HS Code!

用户评价

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。

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。