Boys' Long Sleeved Shirt
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6205202031 | 37.2% | CN | US | 官方文档 |
| 6205202026 | 37.2% | CN | US | 官方文档 |
| 6105100010 | 29.7% | CN | US | 官方文档 |
| 6105100030 | 37.2% | CN | US | 官方文档 |
| 6205202031 | 37.2% | CN | US | 官方文档 |
商品图片
AI分析
👔 Boys' Long Sleeved Shirt (Cotton)
🌐 HS Code Reference & Customs Clearance Guide | 2024-2025 Tariff Analysis | Professional Strategy
📌 I. Product Definition & Classification: Do You Know Your "Boys' Shirt"?
The Boys' Long Sleeved Shirt is a staple in children's apparel, designed for everyday wear, school, and casual occasions. In international trade, its classification hinges on:
1. Material Composition (e.g., 100% cotton vs. blends)
2. Construction Type (knitted vs. woven)
3. Target Audience (boys aged 0-16 years)
⚠️ Critical Distinction:
- Knitted (Jersey/Interlock) → Classify under Chapter 61 (Knitted Apparel)
- Woven (Dobby/Oxford) → Classify under Chapter 62 (Woven Apparel)
Misclassification risks 20%–45% higher tariffs due to misaligned "122条款" (Section 122) and "301" (USITC)附加税.
📦 II. HS Code Classification Details (2024-2025 Tariff Data)
Source: User-provided data (restricted to content)
| HS Code | Product Description | Material/Use Match | Total Tax Rate | Tax Detail Breakdown |
|---|---|---|---|---|
| 6105.10.00.10 | Boys' Long-Sleeved Shirt (Cotton, Knitted) | ✅ Matches material/usage | 29.7% | Base: 19.7% + Add-on: 0% + Section 122: 10% |
| 6105.10.00.30 | Boys' Long-Sleeved Shirt (Cotton, Knitted) | ✅ Matches material/usage | 37.2% | Base: 19.7% + Add-on: 7.5% + Section 122: 10% |
| 6205.20.20.26 | Boys' Long-Sleeved Shirt (Cotton, Woven) | ✅ Matches material/usage | 37.2% | Base: 19.7% + Add-on: 7.5% + Section 122: 10% |
| 6205.20.20.31 | Boys' Long-Sleeved Shirt (Cotton, Woven) | ✅ Matches material/usage | 37.2% | Base: 19.7% + Add-on: 7.5% + Section 122: 10% |
🔍 Key Notes:
- 6105.10.00.10 is the lowest tariff (29.7%) but applies only if the shirt is knitted and 100% cotton.
- 6105.10.00.30 and 6205.20.20.26/31 incur 37.2% due to "Add-on 7.5%" (USITC Section 301).
- Section 122 (10%) applies to all entries as a "Special Provision" for Chinese-origin goods.
💰 III. 2024-2025 Tariff Rate Breakdown (USA Market)
Applies to US imports from China
🎯 1. HS Code 6105.10.00.10 (Knitted, 100% Cotton)
| Item | Content |
|---|---|
| Base Tariff | 19.7% |
| USITC Add-on (301) | 0% (Exempt due to "100% cotton" criteria) |
| Section 122 | 10% |
| Total Tariff | 29.7% |
| Tax Calculation | CIF Value × 29.7% |
| De Minimis Exemption | ❌ No (Deny) |
| Legal Basis | USITC: 6105.10.00.10 → Section 122: 10% |
📌 Explanation:
- Knitted shirts (e.g., jersey) with 100% cotton qualify for 0% USITC Add-on.
- Section 122 still applies as a "Special Provision" for Chinese goods.
🎯 2. HS Codes 6105.10.00.30, 6205.20.20.26, 6205.20.20.31
| Item | Content |
|---|---|
| Base Tariff | 19.7% |
| USITC Add-on (301) | 7.5% (Non-exempt) |
| Section 122 | 10% |
| Total Tariff | 37.2% |
| Tax Calculation | CIF Value × 37.2% |
| De Minimis Exemption | ❌ No |
| Legal Basis | USITC: 6105.10.00.30 → Section 122: 10% |
📌 Explanation:
- Knitted shirts with blends or non-100% cotton incur the 7.5% add-on.
- Woven shirts (e.g., oxford, twill) always fall under Chapter 62, triggering the 7.5% add-on.
🛠️ IV. Customs Clearance Practical Tips
✅ 1. Required Documentation Checklist
| Document | Required? | Details |
|---|---|---|
| Product Spec Sheet | ✅ Yes | Material (% cotton), construction (knitted/woven), size range |
| Fabric Composition Certificate | ✅ Yes | 100% cotton vs. blend (critical for 6105.10.00.10 eligibility) |
| Photographs | ✅ Yes | Show collar, cuffs, button details (to confirm "long-sleeved") |
| Commercial Invoice | ✅ Yes | Must state "Boys' Long-Sleeved Shirt, Cotton, [Knitted/Woven]" |
| Packing List | ✅ Yes | Clearly separate by HS Code |
| Origin Certificate | ✅ Yes | For "Made in China" goods (mandatory for Section 122) |
✅ 2. Declaration Best Practices
🔥 "Match Material, Match Construction, Avoid Overcharging!"
| Scenario | Correct Declaration | Risk if Incorrect |
|---|---|---|
| 100% Cotton Knitted Shirt | 6105.10.00.10 |
Misdeclare as 6105.10.00.30 → 29.7% → 37.2% |
| Blend Knitted Shirt | 6105.10.00.30 |
Declare as 6105.10.00.10 → Audit + Penalty |
| Woven Shirt (Oxford) | 6205.20.20.26 |
Declare as 6105.10.00.30 → Chapter Mismatch |
| Mixed Pack (Knit + Woven) | Split Declaration | Merge → Full 37.2% on entire shipment |
✅ 3. Special Cases
| Case | Recommendation |
|---|---|
| OEM/Custom Designs | Provide design specs to prove "boys' shirt" classification |
| Pre-Printed/Shirt with Graphics | Still qualifies as "shirt" (no change in HS Code) |
| Sleeveless vs. Long-Sleeved | Sleeveless = 6105.90 (higher tax) → Must specify "long-sleeved" |
| Seasonal Adjustments | No tariff changes, but ensure material specs match seasonal demand |
🌍 V. Global Market Comparison (2024-2025)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6105.10.00.10 (knit, 100% cotton) |
29.7% | None | Woven = 37.2% |
| 🇨🇳 China | 6105.10.00.10 |
19.7% | CCC | No Section 122 |
| 🇪🇺 EU | 6105.10.10.00 |
0% (if CE) | CE + Ecolabel | No Section 122 |
| 🇯🇵 Japan | 6105.10.00.10 |
0% | PSE | No Section 122 |
| 🇦🇺 Australia | 6105.10.00.10 |
5% | RCM | No Section 122 |
📌 Conclusion:
- USA is the only major market with Section 122 and USITC Add-ons.
- 100% cotton knitted shirts offer 29.7% vs. 37.2% for others.
- China, EU, Japan, Australia have no Section 122 → lower tariffs.
📌 VI. Common Mistakes & Avoidance Guide
❌ Mistake 1: Declaring "100% cotton knitted" as "knitted" without specifying material → 37.2%
👉 Fix: Explicitly state "100% Cotton" in invoice.
❌ Mistake 2: Mixing woven and knitted shirts in one shipment → 37.2% on all
👉 Fix: Split declarations by HS Code.
❌ Mistake 3: Using "Shirt" without "Long-Sleeved" → Misclassification
👉 Fix: Use "Boys' Long-Sleeved Shirt" in all documents.
✅ Correct Declaration Example:
"Boys' Long-Sleeved Shirt, 100% Cotton, Knitted, Size 12-14, Model ABC, No Graphics"
🎯 VII. Final Tips: Save Costs, Avoid Delays
🎯 Golden Rule:
🔹 "100% Cotton + Knitted = 29.7% (Best Rate)"
🔹 "Woven or Blend = 37.2% (Higher Cost)"
🔹 "Always Declare 'Long-Sleeved' to Avoid Chapter 61/62 Mismatch"
📌 Action Steps:
📞 Consult a Customs Broker for HS Code pre-ruling
📄 Submit Material Certificates to prove "100% Cotton"
🚀 Optimize Packaging: Separate knit/woven shipments
✨ Professional Customs Clearance Starts with Precision!
💼 Every Dollar Saved = 10% More Profit!
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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。