Boys' Shirts
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 |
| 6105100030 | 37.2% | CN | US | 官方文档 |
商品图片
AI分析
👔 Boys' Shirts (Boys' Shirts)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Really Know "Boys' Shirts"?
Boys' shirts are a cornerstone of children's apparel in global trade. Their classification hinges on fiber composition and knitted vs. woven construction:
Knitted Shirts (e.g., T-shirts, Polo shirts, casual woven-style knits):
- Made by looping yarn (e.g., interlock, jersey, rib).
- Typically categorized under Chapter 61 (Knitted).
Woven Shirts (e.g., dress shirts, formal button-downs):
- Made by interlacing threads (e.g., cotton poplin, oxford cloth).
- Typically categorized under Chapter 62 (Woven).
⚠️ Critical Distinction:
- Knitted = Chapter 61 (e.g.,6105,6109)
- Woven = Chapter 62 (e.g.,6205)
- Misclassification Risk: Reporting a woven shirt as knitted (or vice versa) leads to misdeclaration, penalties, and delayed clearance.
📦 II. HS Code Classification Breakdown (2026 Latest Tariff Rules)
Based on the provided data, here are the exact HS Codes for Cotton Boys' Shirts with corresponding tax details:
| HS Code | Product Description | Material/Usage Match | Total Tax Rate | Tax Components |
|---|---|---|---|---|
6205.20.20.31 |
Woven Cotton Boys' Shirts (e.g., dress shirts, formal wear) |
✅ Fully matched | 37.2% | Base: 19.7% + Additional: 7.5% + Section 301 (122): 10% |
6205.20.20.26 |
Woven Cotton Boys' Shirts (e.g., casual woven shirts) |
✅ Fully matched | 37.2% | Base: 19.7% + Additional: 7.5% + Section 301 (122): 10% |
6105.10.00.10 |
Knitted Cotton Boys' T-Shirts (e.g., plain tees, polo shirts) |
✅ Fully matched | 29.7% | Base: 19.7% + Additional: 0.0% + Section 301 (122): 10% |
6105.10.00.30 |
Knitted Cotton Boys' Shirts (e.g., patterned tees, long-sleeve knits) |
✅ Fully matched | 37.2% | Base: 19.7% + Additional: 7.5% + Section 301 (122): 10% |
6109.10.00.23 |
Knitted Cotton Boys' Undergarments/Basic Tops (e.g., undershirts, basic cotton tops) |
✅ Fully matched | 34.0% | Base: 16.5% + Additional: 7.5% + Section 301 (122): 10% |
🔍 Key Notes:
- Woven vs. Knitted:6205= Woven;6105/6109= Knitted.
- Material: All entries are 100% cotton (or cotton-dominant).
- Usage: All are boys' shirts (not unisex, not girls').
- Tax Variance: Woven shirts (6205) and certain knits (6105.10.00.30) incur Section 301 (122) 10% + Additional 7.5% = 37.2%.
- Exemption:6105.10.00.10(basic knitted T-shirts) avoids the 7.5% additional tax → 29.7% total.
💰 III. 2026 Tariff Rate Breakdown (US Import from China)
✅ Target Market: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and beyond)
🎯 1. Woven Cotton Boys' Shirts (6205.20.20.31, 6205.20.20.26)
| Item | Details |
|---|---|
| Base Duty | 19.7% (General MFN rate) |
| Section 301 Additional | +7.5% (USITC Footnote 9903.88.01) |
| Section 301 (122) Additional | +10% (China-specific tariff) |
| Total Tariff | 37.2% |
| Calculation | CIF Value × 37.2% |
| De Minimis Exemption | ❌ Not Allowed (deny_de_minimis) |
| Legal Path | USITC:6205.20.20.31 → FOOTNOTE:9903.88.01 → Section 301(122):10% |
📌 Explanation:
- Woven shirts face the highest tax burden due to both 7.5% additional tariff and 10% Section 301 (122) tariff.
- No exemption for de minimis (small shipments) applies.
🎯 2. Knitted Cotton Boys' T-Shirts (6105.10.00.10)
| Item | Details |
|---|---|
| Base Duty | 19.7% |
| Section 301 Additional | +0.0% (Exempt from 7.5% additional) |
| Section 301 (122) Additional | +10% |
| Total Tariff | 29.7% |
| Calculation | CIF Value × 29.7% |
| De Minimis Exemption | ❌ Not Allowed |
| Legal Path | USITC:6105.10.00.10 → Section 301(122):10% |
📌 Note:
- Basic knitted T-shirts (plain, no patterns) avoid the 7.5% additional tariff, saving 7.5%.
- Still subject to 10% Section 301 (122) tariff.
🎯 3. Other Knitted Boys' Shirts (6105.10.00.30)
| Item | Details |
|---|---|
| Base Duty | 19.7% |
| Section 301 Additional | +7.5% |
| Section 301 (122) Additional | +10% |
| Total Tariff | 37.2% |
| Calculation | CIF Value × 37.2% |
| De Minimis Exemption | ❌ Not Allowed |
| Legal Path | USITC:6105.10.00.30 → FOOTNOTE:9903.88.01 → Section 301(122):10% |
📌 Warning:
- Patterned knitted shirts (e.g., graphic tees, long-sleeve knits) are taxed at 37.2% (same as woven).
🎯 4. Knitted Cotton Boys' Basic Tops/Undergarments (6109.10.00.23)
| Item | Details |
|---|---|
| Base Duty | 16.5% (Lower base rate for undergarments) |
| Section 301 Additional | +7.5% |
| Section 301 (122) Additional | +10% |
| Total Tariff | 34.0% |
| Calculation | CIF Value × 34.0% |
| De Minimis Exemption | ❌ Not Allowed |
| Legal Path | USITC:6109.10.00.23 → Section 301(122):10% |
📌 Key Point:
- Undergarments/basic tops have a lower base rate (16.5%), but still face 7.5% additional + 10% Section 301.
- Total 34.0% is lower than woven shirts (37.2%) but higher than basic knitted T-shirts (29.7%).
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Documentation Checklist (Must-Have)
| Document | Required | Purpose |
|---|---|---|
| ✅ Fabric Composition Certificate | ✔️ | Proves 100% cotton (or dominant cotton) |
| ✅ Knitted vs. Woven Declaration | ✔️ | Critical for HS Code classification (6105 vs. 6205) |
| ✅ Product Photos | ✔️ | Show collar, buttons, sleeves, pattern (if any) |
| ✅ Commercial Invoice | ✔️ | Clearly state "Boys' Cotton Shirt" (not "Men's" or "Unisex") |
| ✅ Packing List | ✔️ | Confirm quantity, size breakdown (e.g., 3T, 4T, 5) |
| ✅ Origin Certificate (CO) | ✔️ | If applicable for non-China origin (e.g., Vietnam) |
| ✅ Size Chart | ✔️ | Helps avoid misclassification as "adult" sizes |
✅ 2. Classification Tips (Key Rules)
🔥 "Woven vs. Knit, Pattern Matters, Size Check, Tax Drops!"
| Scenario | Correct HS Code | Wrong Classification | Consequence |
|---|---|---|---|
| Woven dress shirt (cotton) | 6205.20.20.31 |
6105 (Knitted) |
37.2% → 29.7% (Savings: 7.5%) |
| Plain knitted T-shirt (cotton) | 6105.10.00.10 |
6105.10.00.30 |
29.7% → 37.2% (Penalty: +7.5%) |
| Patterned knitted shirt (cotton) | 6105.10.00.30 |
6105.10.00.10 |
37.2% → 29.7% (Underpayment risk) |
| Boy's undershirt (knitted) | 6109.10.00.23 |
6105 (Shirt) |
34.0% → 37.2% (Overpayment) |
| Adult shirt mislabeled as "Boys'" | 6205.20.20.31 |
6205.20.20.31 (Same code, but wrong size) |
Customs Seizure (size mismatch) |
✅ 3. Special Cases & Solutions
| Scenario | Solution |
|---|---|
| Mixed Material (e.g., 90% Cotton + 10% Polyester) | Still qualifies as "Cotton" if cotton >50%, but provide fabric test report |
| OEM Custom Shirts | Provide client design specs to prove "boys' specific design" |
| Samples <5 Units | Still subject to Section 301 (122); no de minimis exemption |
| Vietnam-Origin Shirts | Apply for Section 301 Exemption (if eligible) → 0% additional tax |
| E-Commerce Small Shipments | No de minimis exemption; treat as commercial shipment |
🌍 V. Global Market Comparison (2026 Latest)
| Country | Recommended HS Code | Tariff | Certifications | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6205.20.20.31 (Woven) |
37.2% | ASTM F963, CPSIA, CA Prop 65 | Highest tax; avoid misclassification |
| 🇨🇳 China | 6205.20.20.31 |
19.7% | CCC | No Section 301 tariffs |
| 🇪🇺 EU | 6205.20.20.31 |
12% (if cotton) | CE, Oeko-Tex | No Section 301 tariffs |
| 🇦🇺 Australia | 6205.20.20.31 |
10% | RCM | No Section 301 tariffs |
| 🇯🇵 Japan | 6205.20.20.31 |
10% | PSE | No Section 301 tariffs |
📌 Conclusion:
- USA is the only market with Section 301 (122) tariffs on boys' cotton shirts.
- Other markets charge 10%–19.7% (no additional Section 301).
- Strategy: For US imports, optimize classification to avoid 7.5% additional tax where possible.
📌 VI. Common Mistakes & How to Avoid Them
❌ Mistake 1: Reporting "Boys' Shirt" without specifying Knitted vs. Woven
👉 Result: Customs may classify as 37.2% by default (worst case).
👉 Fix: Add "Knitted" or "Woven" to invoice + fabric test report.
❌ Mistake 2: Misclassifying Plain T-Shirts as Patterned Shirts
👉 Result: 29.7% → 37.2% (Overpayment of 7.5%).
👉 Fix: Provide pattern-free photos or "Plain" label.
❌ Mistake 3: Using "Men's" or "Unisex" instead of "Boys'"
👉 Result: Customs may flag for size misclassification (boys' sizes <14 years).
👉 Fix: Explicitly state "Boys' (Ages 2–14)" in invoice.
❌ Mistake 4: Assuming de minimis exemption for small shipments
👉 Result: No exemption for Section 301 (122) tariffs.
👉 Fix: Prepare full documentation even for 1-unit shipments.
✅ Best Practice:
"Woven vs. Knit, Pattern Check, Size Clear, Tax Clever!"
🎯 VII. Conclusion: Precision Classification = Cost Savings!
🎯 Remember the Rules:
🔹 "Woven = 37.2%, Plain Knit = 29.7%, Patterned Knit = 37.2%, Undergarments = 34.0%"
🔹 "Misclassification = Penalty + Delay + Cost!"
🔹 "Vietnam Origin = Exemption Possible!"
📌 Pro Tip:
If your boys' shirts are originally from Vietnam, Mexico, or Thailand, apply for Section 301 Exemption → Tariff drops to 0%–12%.
Get an Advance Ruling before shipping to avoid surprises.
📣 Take Action Now:
📞 Contact a licensed customs broker + Provide fabric test + pattern photos + Apply for Advance Ruling
🚀 Let your boys' shirts clear customs faster, cheaper, and stress-free!
✨ Professional Classification = Profit Protection!
💼 Every dollar saved is a dollar earned!
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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。