Boys' Cotton Twill Shirt Two Color
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6217909003 | 24.6% | CN | US | 官方文档 |
| 6105100010 | 29.7% | CN | US | 官方文档 |
| 6205202026 | 37.2% | CN | US | 官方文档 |
| 6205202067 | 37.2% | CN | US | 官方文档 |
| 6105100010 | 29.7% | CN | US | 官方文档 |
商品图片
AI分析
👕 Boys' Cotton Twill Shirt (Two-Color)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is "Boys' Cotton Twill Shirt"?
A "Boys' Cotton Twill Shirt" is a specific garment category defined by three key attributes:
1. Material: 100% Cotton (or cotton-blend where cotton is the primary fiber).
2. Weave: Twill (diagonal rib pattern), not plain weave or satin.
3. Target/Type: Boys' wear, specifically designed as a Shirt (has collar, buttons/placket, sleeves).
⚠️ Critical Distinction:
- If it is Knitted (stretched, jersey-like) → Goes to 6105
- If it is Woven (structured, typical dress shirt fabric) → Goes to 6205 or 6217
- Twill is almost always Woven. Therefore, it falls under Chapter 62.
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Applicable Scenario | Total Tax Rate | Tax Breakdown |
|---|---|---|---|---|
6205.20.20.26 |
Men's Cotton Woven Shirt | Standard cotton twill woven shirts, fits the "bottom-line" category. | 37.2% | Base: 19.7%, Section 301: 7.5%, Section 122: 10% |
6205.20.20.67 |
Men's Cotton Woven Shirt | Cotton twill woven shirts, specifically noted as "Twill is not an exclusion item". Fits the "bottom-line" category. | 37.2% | Base: 19.7%, Section 301: 7.5%, Section 122: 10% |
6217.90.90.03 |
Men's Pure Cotton Twill Short-Sleeve Shirt | Specifically for Short-Sleeve twill shirts made of pure cotton. | 24.6% | Base: 14.6%, Section 301: 0.0%, Section 122: 10% |
🔍 Important Note on "Boys'" vs "Men's":
In US HTS classification, "Boys' shirts" often fall under the same or similar headings as "Men's shirts" depending on specific subheadings. However, based strictly on the provided<DATA>, only Men's HS codes are listed.
- If your shirt is Short-Sleeve, use6217.90.90.03.
- If your shirt is Long-Sleeve (standard twill), use6205.20.20.26or6205.20.20.67.
- Why two codes for Men's?20.26and20.67are both valid "catch-all" entries for cotton woven shirts. The data confirms that Twill is explicitly allowed in20.67.
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025 onwards (Including subsequent imports)
🎯 1. 6205.20.20.26 & 6205.20.20.67 —— Men's Cotton Woven Shirt (Long-Sleeve/Standard)
| Item | Content |
|---|---|
| Base Tariff Rate | 19.7% (Ad valorem) |
| Section 301 Surtax | +7.5% (Added tariff for certain Chinese goods) |
| Section 122 Tariff | +10% (Specific surtax for textiles/apparel from China) |
| Total Tax Rate | 37.2% |
| Tax Calculation | CIF Value × 37.2% |
| De Minimis Exemption | ❌ Not Applicable (Textiles are generally excluded) |
| Legal Basis Path | USITC:6205.20.20.xx → Section301:7.5% → Section122:10% |
📌 Explanation:
- The Base Tariff (19.7%) is the standard WTO rate for cotton woven shirts.
- The Section 301 (7.5%) is a long-standing surtax on Chinese-manufactured textiles.
- The Section 122 (10%) is a specific surtax targeting Chinese apparel and textile goods.
- Total: 37.2%. This is a high tariff. Cost calculation must include this fully.
🎯 2. 6217.90.90.03 —— Men's Pure Cotton Twill Short-Sleeve Shirt
| Item | Content |
|---|---|
| Base Tariff Rate | 14.6% (Ad valorem) |
| Section 301 Surtax | 0.0% (Exempted from Section 301 in this specific subheading) |
| Section 122 Tariff | +10% (Still applies) |
| Total Tax Rate | 24.6% |
| Tax Calculation | CIF Value × 24.6% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:6217.90.90.03 → Section122:10% |
📌 Key Advantage:
- If your "Two Color" shirt is Short-Sleeve, this code offers a lower total tax (24.6%) compared to long-sleeve versions (37.2%).
- Why? Section 301 does not apply to this specific short-sleeve cotton twill category.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Must Have)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: "100% Cotton, Twill Weave, Boys'/Men's Shirt, Short/Long Sleeve". |
| ✅ Fabric Swatch/Photo | ✔️ | Proof of Twill Weave (diagonal lines) vs. Plain Weave. This is critical for distinguishing between codes. |
| ✅ Commercial Invoice | ✔️ | Must explicitly say "Cotton Twill Shirt". Do NOT just say "Shirt" or "Garment". |
| ✅ Label/Tag Photo | ✔️ | Shows fiber content (Cotton) and care instructions. |
| ✅ Packing List | ✔️ | Clear description matching the invoice. |
| ✅ Origin Certificate | ❌ | Not needed for tariff reduction (US/China has no FTA for textiles), but good for proof of origin. |
✅ 2. Declaration Tips (Key Mantras)
🔥 “Twill Must Be Stated, Sleeve Length Determines Tax!”
| Scenario | Correct Declaration | Wrong Action | Result |
|---|---|---|---|
| Long-Sleeve Cotton Twill | HS: 6205.20.20.26 or 6205.20.20.67Desc: "Men's Cotton Woven Twill Shirt" |
Declare as "Knitted Shirt" | ❌ Wrong HS → 37.2% + Penalties |
| Short-Sleeve Cotton Twill | HS: 6217.90.90.03Desc: "Men's Pure Cotton Twill Short-Sleeve Shirt" |
Declare as "Long-Sleeve" | ✅ Correct: 24.6% Tax |
| Plain Weave Cotton Shirt | HS: 6205.20.20.26Desc: "Men's Cotton Woven Plain Weave Shirt" |
Declare as "Twill" | ❌ Misclassification Risk |
| Polyester Blend Shirt | HS: 6205.30.xxxx (Not in data) |
Declare as "Cotton" | ❌ Severe Penalty for False Declaration |
📌 Critical Reminder:
- "Twill" is a weave structure, not just a look. Ensure your fabric is genuinely twill.
- "Boys'" vs "Men's": If the product is labeled for boys, but the HS code provided is for "Men's", ensure the style/cut fits the "Men's" definition in US HTS. Often, boys' shirts under a certain age fall under men's/women's categories if not specifically listed for boys. Check with a customs broker if the item is strictly "Boys' Size".
✅ 3. Special Cases
| Situation | Handling Advice |
|---|---|
| Two-Color Design | Does not affect HS code. Declare as "Cotton Twill Shirt, Two-Color". Focus on Material and Weave. |
| Mixed Fabric (e.g., Cotton/Poly) | If cotton is <50%, it may not qualify for "Cotton" codes. Check the exact blend. If cotton is >50%, it still falls under "Cotton" codes. |
| OEM/Custom Design | Provide design drawings. Ensure the collar, buttons, and placket match the "Shirt" definition. |
| Knitted "Twill-Look" | If the fabric is Knitted but has a twill-like appearance, it MUST be declared as Knitted → HS 6105.10.00.10 (Tax 29.7%). |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6205.20.20.26 (Long) or 6217.90.90.03 (Short) |
37.2% or 24.6% | None | High tariffs due to Section 301 & 122. |
| 🇨🇳 China | 6205.20.20.26 |
~19.7% | None | No surtaxes. Lower cost if exporting to China. |
| 🇪🇺 EU | 6205.20.20 |
~12% | CE (if labeled) | No Section 122/301. Lower tariff than US. |
| 🇬🇧 UK | 6205.20.20 |
~12% | UKCA | Post-Brexit rules. Similar to EU. |
| 🇯🇵 Japan | 6205.20.20 |
~15.5% | None | Moderate tariff. |
📌 Conclusion:
- USA is the most expensive market due to Section 122 (10%) and Section 301 (7.5%).
- Short-sleeve shirts save 12.6% in tax compared to long-sleeve in the US.
- Clear declaration of "Twill Weave" is essential to avoid misclassification.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring "Cotton Shirt" without specifying "Twill Weave".
👉 Consequence: Customs may reclassify as "Plain Weave" or demand more samples, causing delays.
✅ Fix: Always specify "Twill Weave" in the description.
❌ Error 2: Confusing "Knitted" and "Woven".
👉 Consequence: If it's knitted but declared as woven (6205), penalty applies. Knitted shirts go to 6105 (Tax 29.7%).
✅ Fix: Test the fabric. If it stretches significantly, it's Knitted.
❌ Error 3: Ignoring Section 122.
👉 Consequence: Forgetting to account for the 10% Section 122 leads to underpaid duties and audits.
✅ Fix: Always add 10% to the total cost calculation for US imports from China.
❌ Error 4: Mislabeling "Boys'" as "Men's" incorrectly.
👉 Consequence: If the HS code requires "Men's" but the product is strictly "Boys'" (and not covered under Men's), it may be rejected.
✅ Fix: Confirm with the HS code authority if "Boys'" fits under "Men's" in your specific HTS subheading. In US HTS, Boys' shirts often fall under Men's/Women's headings if not specifically listed for Boys.
🎯 VII. Conclusion: Precise Declaration for Cost Savings
🎯 Remember the Mantra:
🔹 "Twill is Woven, Knitted is Different.
🔹 Short Sleeve Saves Tax, Long Sleeve Pays More.
🔹 Section 122 is Always On (10%).
🔹 Section 301 is Off for Short Sleeves (0%).**
📌 Pro Tip:
If your "Two Color" shirt is Short-Sleeve, use 6217.90.90.03 to save 12.6% in total tax.
If it is Long-Sleeve, use 6205.20.20.26 or 6205.20.20.67.
Always provide a fabric swatch to prove it is Twill Weave.
📣 Immediate Action:
📞 Contact a licensed customs broker.
📸 Provide clear photos of the fabric weave (Twill diagonal pattern).
📝 Declare accurately: "Boys'/Men's 100% Cotton Twill Woven Shirt".
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Tariff Counts in Apparel Trade!
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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。