Boys' Knitted Garment
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6109100023 | 34.0% | CN | US | 官方文档 |
| 6109100014 | 34.0% | CN | US | 官方文档 |
| 6111203000 | 32.4% | CN | US | 官方文档 |
| 6110202015 | 34.0% | CN | US | 官方文档 |
| 6110303015 | 49.5% | CN | US | 官方文档 |
商品图片
AI分析
👕 Boys' Knitted Garment (Kids' Sweaters & T-shirts)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Knitted Boys' Wear"?
Boys' knitted garments are a broad category covering items such as T-shirts, pullovers, sweaters, and vests made from knitted or crocheted fabrics. In international trade, the critical distinction lies in the material composition (Cotton vs. Synthetic) and the specific garment type (T-shirt vs. Sweater), which directly dictates the HS Code and, consequently, the tariff burden.
Two Main Categories: 1. T-shirts & Singlets (Chapter 6109): Typically lightweight, short-sleeved or sleeveless, often used as undershirts or casual wear. 2. Sweaters & Pullovers (Chapter 6110/6111): Thicker knitted garments, including cardigans, pullovers, and baby wear (if for infants, though "Boys" usually implies older children).
⚠️ Key Distinction Point:
- If the item is a T-shirt (lightweight, jersey knit) → Look at 6109.
- If the item is a Sweater/Pullover (heavier knit) → Look at 6110.
- If the item is Baby Wear (usually for children under 2, but sometimes included in "Boys") → Look at 6111.
- Material is King: Cotton attracts different duties than Synthetic Fibers (Polyester/Nylon).
📦 II. HS Code Classification Details (Based on Provided Data)
Based on the provided <DATA> content, here are the specific HS Codes, their applicability, and the inferred material logic.
| HS Code | Product Description | Application Scenario | Inferred Material & Logic |
|---|---|---|---|
6109.10.00.23 |
T-shirts, singlets, of cotton, for boys | Casual T-shirts, undershirts for boys | Cotton. Explicitly matches "Boys' clothing purpose" and infers cotton based on common sense. |
6109.10.00.14 |
T-shirts, singlets, for boys | Boys' T-shirts | Cotton or Synthetic. Matches "Knitted form and usage," infers either cotton or synthetic fiber. |
6111.20.30.00 |
Baby garments, knitted, of cotton | Baby wear (often overlaps with young boys) | Cotton. Matches "Knitted form and boys' usage," infers high possibility of cotton content. |
6110.20.20.15 |
Pullovers, cardigans, for boys | Sweaters, pullovers for boys | Cotton. Matches "Knitted form and boys' usage," infers cotton material. |
6110.30.30.15 |
Pullovers, cardigans, for boys | Sweaters, pullovers for boys | Synthetic or Artificial Fiber. Matches "Knitted form and boys' usage," infers synthetic materials. |
🔍 Important Note:
- 6109 covers T-shirts.
- 6110 covers Sweaters/Pullovers.
- 6111 covers Baby Garments (if the "boys" category includes infants).
- Cotton generally has a lower base tariff (14.9%-16.5%) compared to Synthetics (32.0%).
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Time: Current rates apply (see details below)
🎯 1. 6109.10.00.23 & 6109.10.00.14 —— Boys' T-shirts (Cotton/Synthetic Mix)
| Item | Content |
|---|---|
| Base Tariff | 16.5% (Ad Valorem) |
| Surtax (301) | +7.5% (Section 301 Tariff) |
| Section 122 Tariff | +10% (Specific Clause 122) |
| Total Rate | 34.0% |
| Tax Calculation | CIF Value × 34% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | Base: 16.5% → Surtax: 7.5% → Sec 122: 10% |
📌 Explanation:
- Base Tariff (16.5%): Standard MFN rate for knitted T-shirts.
- Surtax (7.5%): Part of the ongoing Section 301 tariffs on Chinese goods.
- Section 122 Tariff (10%): A specific additional duty applicable to this category.
- Total 34%: A significant barrier to entry. Cost calculation must include all three components.
🎯 2. 6111.20.30.00 —— Baby Knitted Garments (Cotton)
| Item | Content |
|---|---|
| Base Tariff | 14.9% |
| Surtax (301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Rate | 32.4% |
| Tax Calculation | CIF Value × 32.4% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | Base: 14.9% → Surtax: 7.5% → Sec 122: 10% |
📌 Note:
- This code offers a 1.6% saving compared to the T-shirt codes (6109) due to a lower base tariff (14.9% vs. 16.5%).
- Applicable if the garment is classified as "Baby Wear" (often for younger children). Ensure the product description aligns with baby wear standards to qualify.
🎯 3. 6110.20.20.15 —— Boys' Cotton Sweaters/Pullovers
| Item | Content |
|---|---|
| Base Tariff | 16.5% |
| Surtax (301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Rate | 34.0% |
| Tax Calculation | CIF Value × 34% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | Base: 16.5% → Surtax: 7.5% → Sec 122: 10% |
📌 Explanation:
- Cotton sweaters (6110.20) follow the same tariff structure as cotton T-shirts (6109.10).
- Base tariff is 16.5%.
- Total rate is 34%.
🎯 4. 6110.30.30.15 —— Boys' Synthetic Sweaters/Pullovers
| Item | Content |
|---|---|
| Base Tariff | 32.0% |
| Surtax (301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Rate | 49.5% |
| Tax Calculation | CIF Value × 49.5% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | Base: 32.0% → Surtax: 7.5% → Sec 122: 10% |
📌 Critical Warning:
- Synthetic fibers (Polyester, Nylon, etc.) have a much higher base tariff (32.0%) compared to cotton (16.5%).
- Total Rate: 49.5%. This is a very high tariff.
- If your product is a polyester sweater, the cost impact is nearly 15.5 percentage points higher than cotton.
- Recommendation: If possible, source or produce cotton-based knitted garments to benefit from the lower 34% rate.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Preparation Checklist (Missing Documents Lead to Delays)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must include fabric composition (e.g., "100% Cotton" vs. "100% Polyester"). This is the #1 factor for HS Code selection. |
| ✅ Fabric Swatch/Label | ✔️ | Physical proof of material. Customs may demand a lab test report if composition is disputed. |
| ✅ Product Photos | ✔️ | Show the item, labels, and stitching to distinguish between T-shirt (6109) and Sweater (6110). |
| ✅ Commercial Invoice | ✔️ | Clearly state "Boys' Knitted T-Shirt" or "Boys' Cotton Pullover." Avoid generic terms like "Kids' Clothes." |
| ✅ Packing List | ✔️ | Detail quantities, weights, and dimensions. |
| ✅ Country of Origin Certificate | ✔️ | To confirm China origin for surtax application. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Material First, Type Second, Name Precise, Tariff Clear!"
| Scenario | Correct Declaration | Common Mistake |
|---|---|---|
| 100% Cotton T-shirt | 6109.10.00.23 (Boys' Cotton T-shirt) |
Mislabel as "Synthetic" → Higher tariff confusion. |
| Polyester Sweater | 6110.30.30.15 (Boys' Synthetic Pullover) |
Mislabel as "Cotton" → Severe Penalty + Back Tax! |
| Mixed Fabric (80% Cotton/20% Poly) | Check local rules, but likely 6109.10.00.14 or 6110.20.20.15 |
Vague label "Knitted Garment" → Customs detention. |
| Baby Suit (0-2 Years) | 6111.20.30.00 (Baby Knitted) |
Label as "Boys' Sweater" → Miss out on lower base tariff (14.9% vs 16.5%). |
⚠️ Warning:
- Do NOT use generic terms like "Clothing" or "Knitted Garment" in the description.
- Be Specific: "Boys' 100% Cotton Knitted T-Shirt" or "Boys' 100% Polyester Knitted Pullover."
✅ 3. Special Cases & Handling
| Situation | Handling Advice |
|---|---|
| OEM/Custom Design | Provide design files and fabric composition certs. Ensure the final product matches the declared HS Code. |
| Garment with Embroidery/Print | Still classified under 6109 or 6110. Embroidery does not change the fundamental classification. |
| Set of Clothes (e.g., Shirt + Shorts) | Usually classified by the principal item or as a set. If T-shirt is principal, use 6109. If mixed, consult a specialist. |
| High-Value Luxury Knitwear | Same HS Code, but ensure accurate CIF value declaration to avoid under-valuation penalties. |
🌍 V. Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Estimated Duty (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 6109.10.00.23 / 6110.20.20.15 |
34% (Cotton) 49.5% (Synthetic) |
High surtaxes (7.5% + 10%). |
| 🇪🇺 EU | 6109.10 / 6110.20 |
12% (Cotton) | No Section 122 or 301 surtax. |
| 🇨🇳 China | 6109.10 / 6110.20 |
12%-16% | Depends on exact subheading. |
| 🇦🇺 Australia | 6109.10 / 6110.20 |
5% - 10% | Lower base duties, no major surtaxes. |
| 🇬🇧 UK | 6109.10 / 6110.20 |
12% | Post-Brexit tariffs may vary slightly. |
📌 Conclusion:
- The USA has the highest duty burden for Chinese-made boys' knitted garments due to the combination of base tariffs, Section 301 surtaxes, and Section 122 tariffs.
- Cotton is significantly cheaper to import than Synthetics in the US market (34% vs. 49.5%).
- For other markets (EU, AU), duties are much lower, making the US market uniquely challenging.
📌 VI. Common Errors & Pitfall Guide (Lessons from Experience)
❌ Error 1: Misidentifying Material
👉 Result: Declaring Polyester as Cotton to save tax → Customs audit, fines, and seizure.
✅ Fix: Always verify fabric composition with the supplier.
❌ Error 2: Confusing T-shirts (6109) with Sweaters (6110)
👉 Result: Incorrect HS Code → Delayed clearance, potential reclassification fines.
✅ Fix: T-shirts are lightweight jersey; Sweaters are heavier knits. Check the GSM (grams per square meter).
❌ Error 3: Ignoring Section 122 Tariff
👉 Result: Budgeting only for base + 301 tax → Unexpected 10% cost increase.
✅ Fix: Always include the 10% Section 122 tariff in cost calculations for US-bound knitted goods.
❌ Error 4: Vague Product Description
👉 Result: Customs holds shipment for "Clarification" → Demurrage charges.
✅ Fix: Use precise descriptions: "Boys' 100% Cotton Knitted T-Shirt, Size 6-8, Color Red."
🎯 VII. Conclusion: Smart Classification, Smarter Profits!
🎯 Remember the Mantra:
🔹 "Cotton is King (34%), Synthetic is Expensive (49.5%)."
🔹 "T-shirt is 6109, Sweater is 6110."
🔹 "Be Specific, Save Money, Avoid Delays!"
📌 Pro Tip:
If your boys' garments are knitted from cotton, aim for HS Code 6109.10.00.23 or 6110.20.20.15 to keep the total duty at 34%. Avoid synthetic fibers unless absolutely necessary, as the duty jumps to 49.5%.
For US-bound goods, always factor in the 17.5% in surtaxes (7.5% + 10%) on top of the base tariff.
📣 Immediate Action:
📞 Contact your customs broker with the exact fabric composition.
📄 Request a Pre-Ruling if unsure about the classification.
🚀 Optimize your supply chain by choosing cotton over synthetic to reduce the 15.5% duty difference.
✨ Professional Clearance Starts with Precise Classification!
💼 Your Profit Margin Depends on Your 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。
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。