Boys' Knitted/Crocheted Cotton Cardigan Set
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6110202015 | 34.0% | CN | US | 官方文档 |
| 6112110010 | 32.4% | CN | US | 官方文档 |
| 6112110030 | 32.4% | CN | US | 官方文档 |
| 6117909003 | 32.1% | CN | US | 官方文档 |
| 6110909067 | 23.5% | CN | US | 官方文档 |
商品图片
AI分析
👕 Boys' Knitted/Crocheted Cotton Cardigan Set (The "Layering King")
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 One: Product Definition & Classification: Do You Really Understand a "Cardigan Set"?
A Cardigan Set for boys typically consists of a knitted or crocheted outer layer (the cardigan) and often includes matching bottoms or is packaged as a coordinated outfit. In international trade, the classification depends heavily on the material composition, construction method (knitted vs. woven), and specific use (casual vs. sport).
Key Distinction: * Pure Cotton Knitted/Crocheted: Falls under Chapter 61 (Articles of Apparel and Clothing Accessories, Knitted or Crocheted). * Mixed Fabrics: If the cotton content is less than 85% or mixed with synthetics, classification may shift, but for this analysis, we assume 100% Cotton or Cotton-dominant as per the provided data. * Set vs. Single Item: If packaged and sold as a set, customs may classify the item based on the component that gives the set its essential character. However, the provided data focuses on specific HS codes for sweaters/cardigans and sportswear.
⚠️ Critical Classification Point:
- If the item is a standard casual cardigan for daily wear → Look at 6110.20 (Sweaters, pullovers, etc.).
- If the item is designed for sports/active leisure (e.g., lightweight, moisture-wicking, sport-specific cut) → Look at 6112.11 (Sportswear).
- If it is a partial good or accessory → Look at 6117.90.
📦 Two: HS Code Classification Details (2026 Latest Tariff Authority Mapping)
Based on the provided <DATA>, here are the precise HS Codes, summaries, and tax rates for Boys' Knitted/Crocheted Cotton Cardigan Sets.
| HS Code | Product Description & Summary | Applicable Scenario | Total Tax Rate |
|---|---|---|---|
6110.20.20.15 |
Cotton knitted/crocheted boys'/children's cardigans/sweaters. Matches material, form, and use classification. | Standard casual cardigans, winter layers, daily wear. | 34.0% |
6112.11.00.10 |
Cotton knitted/crocheted boys'/children's sports or leisure wear. Matches material and form requirements. | Active leisure, light sports, breathable cardigans for sports. | 32.4% |
6112.11.00.30 |
Cotton knitted/crocheted sports/leisure wear. Matches material, craft, and crowd classification. | Generic sports/leisure cardigans, specific craft requirements. | 32.4% |
6117.90.90.03 |
Cotton knitted/crocheted cardigan parts/accessories. Matches form, use, and material characteristics. | Partial goods, accessories, or components not fully assembled as main garments. | 32.1% |
6110.90.90.67 |
Cotton knitted/crocheted boys'/children's cardigans/sweaters. Matches specific restrictions and classification features. | Specific restricted categories, possibly mixed fiber or special design. | 23.5% |
🔍 Key Insight:
-6110.20.20.15is the most direct fit for a standard boys' cotton cardigan.
-6112.11codes are for sportswear. If your cardigan is marketed as "athletic wear" or "leisure sport," use these.
-6110.90.90.67offers the lowest tax rate (23.5%) but has strict "specific restrictions." Ensure your product matches these precise criteria to avoid misclassification.
💰 Three: 2026 Latest Tariff Rate Detailed Breakdown (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Post-2025 policies (Section 301 & 122)
🎯 1. 6110.20.20.15 – Standard Boys' Cotton Cardigan
| Item | Content |
|---|---|
| Basic Duty Rate | 16.5% |
| Section 301 Surcharge | 7.5% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 34.0% |
| Tax Calculation | CIF Value × 34.0% |
| De Minimis Exemption | ❌ Not Eligible (High value goods usually exceed $800, but even if under, Section 301/122 may apply) |
| Legal Basis Path | HTSUS:6110.20.20.15 → Section 301: Footnote 9903.88.01 → Section 122: 9903.01.24 |
📌 Explanation:
- 16.5% Basic: Standard MFN (Most Favored Nation) rate for cotton sweaters.
- 7.5% Section 301: Tariffs on Chinese goods affecting textiles/apparel in certain categories.
- 10% Section 122: Additional tariff on specific textile products.
- Total: 34.0% is a high tariff burden. Accurate classification is crucial.
🎯 2. 6112.11.00.10 / 6112.11.00.30 – Sports/Leisure Cardigans
| Item | Content |
|---|---|
| Basic Duty Rate | 14.9% |
| Section 301 Surcharge | 7.5% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 32.4% |
| Tax Calculation | CIF Value × 32.4% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS:6112.11.00.xx → Section 301 → Section 122 |
📌 Note:
- Slightly lower basic rate (14.9% vs 16.5%) makes sportswear classifications attractive.
- Risk: Customs may reclassify a "casual" cardigan as "sportswear" if it lacks sport-specific features, or vice versa. Ensure marketing and design align with the chosen code.
🎯 3. 6117.90.90.03 – Cardigan Parts/Accessories
| Item | Content |
|---|---|
| Basic Duty Rate | 14.6% |
| Section 301 Surcharge | 7.5% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 32.1% |
| Tax Calculation | CIF Value × 32.1% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS:6117.90.90.03 → Section 301 → Section 122 |
📌 Caution:
- Only use if the shipment contains parts (e.g., unbuilt cardigans, sleeves, collars) or accessories.
- If shipped as a complete garment, this is misclassification and risks penalties.
🎯 4. 6110.90.90.67 – Restricted/Specific Cotton Cardigans (Lowest Tax)
| Item | Content |
|---|---|
| Basic Duty Rate | 6.0% |
| Section 301 Surcharge | 7.5% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 23.5% |
| Tax Calculation | CIF Value × 23.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS:6110.90.90.67 → Section 301 → Section 122 |
📌 Highlight:
- 23.5% is significantly lower than the standard 34.0%.
- Condition: Must meet "specific restrictions and classification features." This often relates to fiber content nuances (e.g., <85% cotton but classified under this subheading due to specific trade notes) or design restrictions.
- Verification: Must confirm with a customs broker that your specific product qualifies for this subheading. Misuse leads to high penalties.
🛠️ Four: Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Details: Fiber content (e.g., 100% Cotton), knitting technique (knitted/crocheted), garment type (cardigan), target age (boys/children). |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Boys' Knitted Cotton Cardigan" or "Cardigan Set." Avoid vague terms like "Clothes." |
| ✅ Packing List | ✔️ | Specify quantity, weight, and whether items are sold as sets or singles. |
| ✅ Origin Certificate (CO) | ✔️ | To prove Chinese origin (triggering surcharges) or other origins for exemption. |
| ✅ Test Reports | ✔️ | Fiber content verification (e.g., from Intertek, SGS) to support the "Cotton" claim. |
| ✅ Photos of Goods | ✔️ | Clear shots of the cardigan, including tags, labels, and any sport-specific features (if claiming 6112). |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 “Material First, Function Second, Code Right, Tax Light!”
| Scenario | Correct Declaration | Wrong Practice | Consequence |
|---|---|---|---|
| Standard Casual Cardigan | 6110.20.20.15 |
Declare as "Sportswear" | Underpayment penalty (if not sport-specific) |
| Sport/Leisure Cardigan | 6112.11.00.10 |
Declare as "Casual Sweater" | Slight tax savings, but risk of reclassification if not sporty enough |
| Partial/Accessory | 6117.90.90.03 |
Declare as "Complete Garment" | Major penalty for misclassification |
| Restricted Specific Item | 6110.90.90.67 |
Declare as 6110.20.20.15 |
Missed Savings! (23.5% vs 34.0%) |
✅ 3. Special Handling Cases
| Situation | Recommendation |
|---|---|
| Cardigan Set (Top + Bottom) | If sold as a set, classify based on the essential character. Usually, the cardigan dominates. However, if the bottom is a major component, consult a broker. |
| Mixed Fiber Content | If not 100% cotton, check the % composition. If cotton is <85%, it may fall under different subheadings. Verify with fiber test reports. |
| Crocheted vs. Knitted | Both fall under Chapter 61, but ensure the description matches "Knitted or Crocheted." If ambiguous, provide technical details. |
| Age Group | "Boys/Children" is specified in the HS Code summary. Ensure the label says "Boys" or "Children" to match 6110.20.20.15 or 6110.90.90.67. |
🌍 Five: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6110.20.20.15 |
34.0% | CPSIA, ASTM F963 | High tariff due to Section 301 & 122. |
| 🇨🇳 China | 6110.20.20.15 |
~8-12% (Import) | CCC (if applicable) | Lower import duties for raw materials/components. |
| 🇪🇺 EU | 6110.20.20.15 |
12% | REACH, OEKO-TEX | No Section 301 surcharge, but standard MFN applies. |
| 🇬🇧 UK | 6110.20.20.15 |
12% | UKCA | Post-Brexit rules apply. |
| 🇯🇵 Japan | 6110.20.20.15 |
16-18% | PSE (if applicable) | Standard MFN rate. |
📌 Conclusion:
- USA is the most challenging market due to Section 301 and Section 122 surcharges.
- EU/UK/Japan have lower overall tariffs but stricter environmental (REACH) and safety standards.
📌 Six: Common Mistakes & Pitfall Avoidance (Blood & Tears Lessons)
❌ Mistake 1: Declaring a casual cardigan as sportswear (6112) to save 1.6%.
👉 Consequence: Customs audits the product, finds no sport-specific features, reclassifies to 6110, and issues penalties + back taxes.
❌ Mistake 2: Ignoring the Section 122 10% tariff in cost calculations.
👉 Consequence: Profit margins are eaten up by unexpected 10% surcharge. Always budget for total landed cost.
❌ Mistake 3: Using "Cardigan" without specifying "Knitted/Crocheted".
👉 Consequence: Customs may question the classification. Chapter 61 is for knitted/crocheted; Chapter 62 is for non-knitted. Wrong chapter = major delay.
❌ Mistake 4: Assuming "Set" means split classification.
👉 Consequence: If the set is primarily a cardigan, it should be classified as a cardigan. Splitting artificially may be seen as duty evasion.
✅ Correct Practice:
"Boys' 100% Cotton Knitted Cardigan, Casual Wear, Size 4-10, Packaging: Boxed, FCC/CPSIA Compliant"
🎯 Seven: Conclusion: Precise Classification, Maximize Profit!
🎯 Remember the Mnemonic:
🔹 "Cotton Knit Cardigan: 6110 is King, 6112 for Sport, 122 is 10%, 301 is 7.5%!"
🔹 "Standard Rate 34%, Sport 32%, Restricted 23% – Know Your Code!"
🔹 "Check Fiber Content, Check Usage, Avoid Misclassification Penalties!"
📌 Pro Tip:
If your product qualifies for 6110.90.90.67 (23.5% total), verify thoroughly with a customs broker. The savings are substantial ($10.50 per $100 CIF value). However, ensure it meets the "specific restrictions" (e.g., fiber blend nuances or design criteria).
📣 Immediate Action:
📞 Contact a Licensed Customs Broker
📄 Provide Fiber Test Reports & Product Photos
🚀 Apply for Advance Ruling (Optional) to secure your HS Code and avoid future disputes.
✨ Professional Clearance Starts with Accurate Classification!
💼 Your Cost Is Your Competitiveness – Calculate It Right!
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。