Boys' Man Made Fiber Casual 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 |
| 6211335040 | 33.5% | CN | US | 官方文档 |
| 6205302050 | 0.0% | CN | US | 官方文档 |
商品图片
AI分析
👔 Boys' Man Made Fiber Casual Shirts: Global HS Code & Duty Guide (2026)
🌐 HS Code Reference & Customs Clearance Strategy | 2026 Latest Tariff Breakdown | Professional Clearance Tactics
📌 I. Product Definition & Classification: Do You Truly Know "Casual Shirts"?
Boys' Man Made Fiber Casual Shirts are woven garments primarily composed of synthetic or artificial fibers (excluding wool, cotton, or silk), designed for casual daily wear. In international trade, classification hinges on two critical factors: Fabric Composition (Man-made vs. Natural) and Specific Fiber Type (e.g., Polyester, Rayon, Acrylic).
⚠️ Key Classification Distinction: - Pure Synthetic/Artificial Fiber (e.g., 100% Polyester, Rayon): Generally falls under 6105 (Knitted) or 6205/6211 (Woven). - Blends (e.g., Man-made + Wool): The presence of wool triggers a specific sub-heading with significantly different tax treatment. - Knitted vs. Woven: Note: The provided data points to "Casual Shirts" which typically implies woven construction for classification code 6205, but knitted (6105) is possible. The data below strictly reflects the specific HS Codes provided in the source.
📦 II. HS Code Classification Details (Based on Provided Data)
Based on the specific product attributes (Men/Boys, Man-made Fiber, Woven/Shirts), here are the exact HS Codes and their corresponding tax structures found in the data:
| HS Code | Product Description | Material Composition | Tax Structure Summary |
|---|---|---|---|
| 6105.20.10.00 | Men's/Boys' Man-made Fiber Casual Shirts (Knitted*) | 100% Man-made Fiber | 23.6% (Total) |
| 6205.30.20.73 | Men's/Boys' Man-made Fiber Casual Shirts (Woven) | 100% Man-made Fiber | 29.1¢/kg + 25.9% + 10% |
| 6211.33.50.40 | Men's/Boys' Man-made Fiber Casual Shirts (Woven) | 100% Man-made Fiber | 33.5% (Total) |
| 6205.30.20.50 | Men's/Boys' Man-made Fiber Casual Shirts (Woven) | 100% Man-made Fiber | 29.1¢/kg + 25.9% + 17.5% |
| 6205.30.15.10 | Man-made Fiber Wool Men's Shirts (Woven) | Man-made Fiber + Wool Blend | 49.6¢/kg + 19.7% + 17.5% |
📝 Note: Codes
6205and6105differ in construction (Woven vs. Knitted). The data suggests a mix of knitted (6105) and woven (6205,6211) classifications depending on the specific material blend and construction method.
💰 III. 2026 Tax Rate Breakdown (Detailed Analysis)
✅ Applicable Jurisdiction: United States (US)
✅ Origin: China (CN)
✅ Effective Period: Current 2025/2026 Trade Regulations
🎯 1. Code 6105.20.10.00 & 6211.33.50.40 —— Pure Man-Made Fiber (Simplified Rates)
These codes represent standard synthetic shirts without complex ad valorem + specific duty combinations.
| Item | Details |
|---|---|
| Total Tax Rate | 23.6% (Code 6105) / 33.5% (Code 6211) |
| Base Tariff | 13.6% (6105) / 16.0% (6211) |
| Section 301 / "Add-on" Tariff | 0.0% (6105) / 7.5% (6211) |
| Section 122 Tariff | 10.0% (Mandatory surcharge) |
| Calculation Basis | CIF Value × Total % |
| Per Unit Type | Ad Valorem (Percentage of value only) |
📌 Explanation: - The 10% Section 122 Tariff is a specific surcharge applied to certain textile imports from China. - 6105 (Knitted) has a lower burden (0% add-on) compared to 6211 (Other, 7.5% add-on).
🎯 2. Code 6205.30.20.73 & 6205.30.20.50 —— Pure Man-Made Fiber (Specific Duty + Ad Valorem)
These codes involve a Specific Duty (per kg) PLUS an Ad Valorem (percentage) tax, making the cost structure volume-dependent.
| Item | Details (Code 6205.30.20.73) | Details (Code 6205.30.20.50) |
|---|---|---|
| Base Tariff | 29.1¢/kg + 25.9% | 29.1¢/kg + 25.9% |
| Section 301 / "Add-on" | 0.0% | 7.5% |
| Section 122 Tariff | 10.0% | 10.0% |
| Total Effective Rate | 25.9% + 10% + 29.1¢/kg | 33.4% + 17.5% + 29.1¢/kg |
| Key Difference | Lower "Add-on" (0%) | Higher "Add-on" (7.5%) |
📌 Explanation: - The 29.1¢/kg is a "Specific Duty," meaning heavier shirts pay more regardless of value. - The variation between .73 and .50 subheadings lies in the Section 301 Add-on Tariff (0% vs 7.5%).
🎯 3. Code 6205.30.15.10 —— Man-Made Fiber with Wool Blend
This code is distinct because it contains Wool, triggering a different base tariff structure and higher specific duties.
| Item | Details |
|---|---|
| Material | Man-made Fiber + Wool |
| Base Tariff | 49.6¢/kg + 19.7% |
| Section 301 / "Add-on" | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Effective Rate | 19.7% + 17.5% + 49.6¢/kg |
| Critical Note | Higher specific duty (49.6¢/kg) due to wool content. |
📌 Explanation: - Even a small percentage of wool in a "man-made" shirt shifts it to this code, significantly increasing the per-kg specific duty.
🛠️ IV. Customs Clearance Practical Advice (Risk Mitigation)
✅ 1. Preparation Checklist (Must-Have Documents)
| Document | Status | Reason for Requirement |
|---|---|---|
| ✅ Fabric Content Label | Mandatory | Must explicitly state "% Man-made", "% Wool" (if any) to distinguish between 6205 and 6205.30.15.10. |
| ✅ Knit vs. Woven Proof | Mandatory | Technical drawings or fabric swatch test to differentiate 6105 (Knit) from 6205 (Woven). |
| ✅ Weight Declaration | Mandatory | Crucial for codes with ¢/kg duties (6205). Incorrect weight = Underpayment penalties. |
| ✅ Composition Certificate | Mandatory | Third-party lab report proving fiber percentages (e.g., 98% Polyester, 2% Elastane). |
| ✅ Commercial Invoice | Mandatory | Must list HS Code, Unit Price, Weight, and Country of Origin. |
✅ 2. Declaration Strategy (Key Rules)
🔥 Golden Rule: "Material Dictates Code, Weight Dictates Cost!"
| Scenario | Correct Declaration | Risk if Incorrect |
|---|---|---|
| 100% Polyester Shirt | Use 6205.30.20.73 or 6205.30.20.50 (Check specific sub-headers) |
Misdeclaring as Cotton (6205.20) → Higher audit risk. |
| Polyester + Wool Blend | MUST declare as 6205.30.15.10 |
Declaring as 100% Man-made → Severe Penalty + Back Taxes. |
| Heavy vs. Light Shirts | Calculate duty based on Actual Net Weight | Over/under-declaring weight → Discrepancy audits. |
| Knitted Shirt | Use 6105.20.10.00 |
Declaring Knit as Woven (6205) → 10% extra Section 122 or wrong base rate. |
✅ 3. Special Handling for Section 122 & Section 301
- Section 122 (10%): This is a mandatory surcharge for almost all items in this list. Do not assume it is waived.
- Section 301 (Add-on):
- If you are importing
6105or6205.30.20.73: 0% add-on (Total duty = Base + 10%). - If you are importing
6205.30.20.50or6205.30.15.10: 7.5% add-on (Total duty = Base + 17.5%).
- If you are importing
- Optimization Tip: Verify if your specific "Casual Shirt" style falls under the 0% add-on sub-code (e.g., .73) rather than the 7.5% sub-code (.50) to save costs.
🌍 V. Global Market Comparison (2026 Snapshot)
| Destination | HS Code Example | Tariff Structure | Critical Note |
|---|---|---|---|
| 🇺🇸 USA | 6205.30.20.50 |
High (Specific + Ad Valorem + 17.5%) | Section 122 and 301 make US clearance expensive. |
| 🇨🇳 China | 6205.30.20 |
Low (Base Tariff Only) | No Section 122/301. Import duties vary by FTAs. |
| 🇪🇺 EU | 6205.30 |
Moderate (Ad Valorem) | No specific duty per kg; 10% VAT applies. |
| 🇨🇦 Canada | 6205.30 |
Moderate | Requires CUSMA compliance for duty-free if qualified. |
📌 Conclusion: The US market presents the highest tax complexity due to the Specific Duty (¢/kg) and Section 122/301 layers. Accurate classification is the only way to avoid surprise costs.
📌 VI. Common Pitfalls & "Blood and Tears" Lessons
❌ Pitfall 1: Ignoring Wool Content
Mistake: Listing a "90% Polyester, 10% Wool" shirt as "Man-made Fiber" (
6205.30.20.x3). Consequence: Re-classified to6205.30.15.10. Specific duty jumps from 29.1¢ to 49.6¢/kg + higher ad valorem. → Massive Back Tax Bill.
❌ Pitfall 2: Knit vs. Woven Confusion
Mistake: A "Casual Shirt" made of jersey fabric (Knit) declared as
6205(Woven). Consequence: Customs rejects the entry, demands physical inspection, or applies wrong rates. → Storage Fees + Delay.
❌ Pitfall 3: Weight Discrepancy
Mistake: Declaring 10kg but actual net weight is 12kg. Consequence: The 29.1¢/kg or 49.6¢/kg duty is calculated on the discrepancy. → Fine per kg.
✅ Correct Practice:
"Boys' Casual Woven Shirt, 95% Polyester, 5% Elastane, Weight: 120g/unit, HS Code: 6205.30.20.73, Section 122: 10%, Section 301: 0%."
🎯 VII. Final Strategic Takeaway
🎯 The "Man-Made" Trap: Not all "Man-Made Fiber" shirts are taxed the same. - Wool blends? Pay the 49.6¢/kg penalty. - Knitted? Pay 23.6% (No per-kg tax). - Woven (Heavy)? Watch the ¢/kg multiplier. - Woven (Light)? Watch the 7.5% Add-on.
🚀 Action Plan:
1. Verify Fabric Composition: Is there any wool?
2. Verify Construction: Is it Knit (6105) or Woven (6205)?
3. Select the "Lowest Add-on" Sub-code: Aim for .73 (0% add-on) if applicable.
4. Calculate Per-Unit Weight: Ensure your invoice weight matches the commercial invoice.
✨ Professional Clearance Starts with Precision!
💼 Your Cost Saving = (Accurate HS Code) - (Incorrect Penalties)
📞 Contact a Customs Broker for a Pre-Ruling on Fiber Blends!
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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。