Boys' Summer Sports Short Sleeve
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6109100014 | 34.0% | CN | US | 官方文档 |
| 6109901009 | 49.5% | CN | US | 官方文档 |
| 6205202031 | 37.2% | CN | US | 官方文档 |
| 6205302040 | 0.0% | CN | US | 官方文档 |
| 6105100030 | 37.2% | CN | US | 官方文档 |
商品图片
AI分析
👕 Boys' Summer Sports Short Sleeve Shirts & Tees
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Are You Classifying "T-Shirts" vs. "Shirts" Correctly?
Boys' summer sports apparel is primarily divided into two main categories based on knitting method and fabric construction:
- Knitted/T-shirt Style (Jersey): Loose, breathable, made from knitted fabric. Typically classified under Heading 6109 (T-shirts, singlets, and other vests) or 6105 (Men’s or boys’ shirts).
- Woven/Shirt Style (Collared/Structured): Structured, often with a collar or button placket, made from woven fabric. Typically classified under Heading 6205 (Men’s or boys’ shirts).
⚠️ Critical Distinction Point:
- If it is a knitted pullover or crew-neck top → Look at 6109 or 6105.
- If it is a woven button-down or structured shirt → Look at 6205.
- Fabric Material (Cotton vs. Man-Made Fiber) significantly impacts the 8-digit HS Code and duty rates.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here are the specific classifications for Boys' Summer Sports Short Sleeves, differentiated by construction and material.
| HS Code | Product Description | Material Assumption | Construction Type | Total Tax Rate |
|---|---|---|---|---|
6109.10.00.14 |
Boys' summer sports short sleeve | Cotton or Synthetic Fiber | Knitted / Crocheted | 34.0% |
6109.90.10.09 |
Boys' summer sports short sleeve | Man-Made Fiber (e.g., Polyester) | Knitted / Crocheted | 49.5% |
6205.20.20.31 |
Boys' summer sports short sleeve shirt | Cotton, Polyester, or Blend | Woven Shirt | 37.2% |
6205.30.20.40 |
Boys' summer sports short sleeve shirt | Man-Made Fiber (e.g., Polyester) | Woven Shirt | 29.1¢/kg + 25.9% + 17.5% |
6105.10.00.30 |
Boys' summer sports short sleeve shirt | Cotton or Cotton-containing Fiber | Knitted Shirt | 37.2% |
🔍 Key Insight:
- Knitted (6109/6105) vs. Woven (6205): The structure determines the Chapter (61 vs. 62).
- Cotton (6109.10/6205.20/6105.10) generally has lower base tariffs than Man-Made Fibers in some subcategories, but Man-Made Knits (6109.90) face the highest percentage rate (49.5%).
- Specific Duty vs. Ad Valorem: Note that6205.30.20.40uses a mixed duty (Specific + Ad Valorem + Additional), which requires precise weight documentation.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current rates include Section 301 and Section 122 surcharges.
🎯 1. 6109.10.00.14 — Knitted Short Sleeve (Cotton/Synthetic Mix)
Best for: Standard cotton-blend jersey tees.
| Item | Content |
|---|---|
| Base Tariff | 16.5% |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10% |
| Total Effective Rate | 34.0% |
| Tax Calculation | CIF Value × 34.0% |
| De Minimis Exemption? | ❌ No (Section 122 and 301 typically deny de minimis for CN origin) |
| Legal Basis Path | HTSUS:6109.10.00.14 → Section 301: 7.5% → Section 122: 10% |
📌 Explanation:
- The 34.0% total is a heavy burden.
- Section 301 (7.5%) applies to most apparel imports from China.
- Section 122 (10%) is a specific surcharge often applied to textiles/apparel from China to protect domestic production.
🎯 2. 6109.90.10.09 — Knitted Short Sleeve (Man-Made Fiber)
Best for: Polyester performance jerseys.
| Item | Content |
|---|---|
| Base Tariff | 32.0% |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10% |
| Total Effective Rate | 49.5% |
| Tax Calculation | CIF Value × 49.5% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | HTSUS:6109.90.10.09 → Section 301: 7.5% → Section 122: 10% |
📌 Warning:
- This is the highest percentage rate in the dataset.
- Polyester items face a high base rate (32%) because US tariffs protect domestic cotton more than synthetics in some knitted categories, or simply due to specific chapter rules.
- Cost Impact: Nearly half the value of the goods is lost to tariffs.
🎯 3. 6205.20.20.31 — Woven Shirt (Cotton/Blend)
Best for: Polo shirts, button-downs, or structured woven sports shirts.
| Item | Content |
|---|---|
| Base Tariff | 19.7% |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10% |
| Total Effective Rate | 37.2% |
| Tax Calculation | CIF Value × 37.2% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | HTSUS:6205.20.20.31 → Section 301: 7.5% → Section 122: 10% |
📌 Note:
- Woven cotton shirts have a moderate base rate (19.7%).
- The addition of surcharges brings the total to 37.2%.
🎯 4. 6205.30.20.40 — Woven Shirt (Man-Made Fiber)
Best for: Synthetic woven sports shirts (e.g., quick-dry nylon/poly).
| Item | Content |
|---|---|
| Base Tariff | 29.1¢/kg + 25.9% |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10% |
| Total Effective Rate | 29.1¢/kg + 25.9% + 17.5% (Note: Surtaxes added to the ad valorem part) |
| Tax Calculation | (29.1¢ × Weight in kg) + (CIF × 25.9%) + (CIF × 7.5%) + (CIF × 10%) |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | HTSUS:6205.30.20.40 → Specific Duty + Ad Valorem Surtaxes |
📌 Complexity Alert:
- This code uses a Mixed Duty system.
- You must declare accurate net weight (in kg) because the specific duty (29.1¢/kg) is independent of the value.
- The ad valorem part (25.9% base) is then increased by the surcharges (7.5% + 10% = 17.5%).
- Total Ad Valorem Component: 25.9% + 17.5% = 43.4% + Specific Duty.
🎯 5. 6105.10.00.30 — Knitted Shirt (Cotton)
Best for: Knitted polo-style shirts or collared knit tops.
| Item | Content |
|---|---|
| Base Tariff | 19.7% |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10% |
| Total Effective Rate | 37.2% |
| Tax Calculation | CIF Value × 37.2% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | HTSUS:6105.10.00.30 → Section 301: 7.5% → Section 122: 10% |
📌 Note:
- Similar to the woven cotton shirt (6205.20), but under the Knitted Chapter (61).
- The base rate is lower than polyester knits, making this a more cost-effective option for cotton-based knit shirts.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Essential)
| Document | Required | Reason |
|---|---|---|
| ✅ Product Description | ✔️ | Must specify: "Boys' Summer Sports Short Sleeve," Material (Cotton/Poly), Construction (Knitted/Woven). |
| ✅ Fabric Composition Label | ✔️ | Critical for distinguishing between 6109.10 (Cotton) and 6109.90 (Polyester). |
| ✅ Knitting vs. Woven Proof | ✔️ | Provide a swatch or technical drawing. If misclassified as Woven when it's Knitted, duty rates change drastically. |
| ✅ Commercial Invoice | ✔️ | Must clearly state CIF value and Country of Origin (China). |
| ✅ Packing List | ✔️ | For codes with Specific Duty (6205.30.20.40), accurate weight declaration is mandatory to avoid penalties. |
| ✅ Section 122 Declaration | ✔️ | Confirm if goods are subject to Section 122 surcharge (most apparel from China is). |
✅ 2. Classification Strategy (Key Mnemonics)
🔥 "Knit is 61, Woven is 62. Cotton is Cheaper, Polyester is Steeper."
| Scenario | Correct HS Code | Why? |
|---|---|---|
| Cotton Jersey Tee | 6109.10.00.14 |
Knitted, Cotton, T-shirt style. Low base rate (16.5%). |
| Polyester Performance Tee | 6109.90.10.09 |
Knitted, Man-Made, T-shirt style. High base rate (32.0%). |
| Cotton Polo/Woven Shirt | 6205.20.20.31 or 6105.10.00.30 |
Choose 6205 if Woven, 6105 if Knitted. Both ~37.2%. |
| Polyester Woven Shirt | 6205.30.20.40 |
Woven, Man-Made. Complex duty (Specific + Ad Valorem). |
⚠️ Common Mistake:
- Classifying a Knitted Polo as a Woven Shirt (6205).
- Consequence: If it’s actually knitted, it should be6105.10.00.30(37.2%). If misclassified as Woven (6205), you might pay a different rate or face scrutiny for incorrect material declaration.
- Always inspect the fabric structure. Knitted = stretchy, looped. Woven = non-stretch (usually), crossed threads.
✅ 3. Special Cases & Mitigation
| Case | Handling Advice |
|---|---|
| De Minimis Exemption | ❌ Do not rely on Section 321 (de minimis) for China-origin apparel. Section 122 and 301 surcharges generally apply regardless of value. |
| Weight-Based Duty | For 6205.30.20.40, ensure the Net Weight on the invoice matches the physical weight exactly. Discrepancies can lead to penalties. |
| Cotton Content < 85% | If "Cotton" code is used but actual cotton content is < 85%, it may be reclassified as "Man-Made" (6109.90), jumping from 34% to 49.5%. Be precise. |
| Section 122 Applicability | Verify if your specific supplier/exporter is listed in any exclusion lists for Section 122. Most standard apparel is not excluded. |
🌍 V. Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Approx. Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | Varies (see above) | 34% - 49.5% | High Section 301 + Section 122 duties. |
| 🇨🇳 China | Varies | ~8% - 12% | Lower import tariffs for China. |
| 🇪🇺 EU | 6109.10.00 / 6109.90.00 | ~12% | No Section 301/122 equivalents. |
| 🇨🇦 Canada | 6109.10.00 / 6109.90.00 | ~16% | CUSMA benefits if originating in NA. |
| 🇬🇧 UK | 6109.10.00 / 6109.90.00 | ~12% | Post-Brexit tariff structure. |
📌 Conclusion:
- USA is the most expensive market for Chinese apparel due to multiple layers of surcharges.
- Strategy: Consider duty drawback or supply chain diversification (e.g., Vietnam, Bangladesh) if targeting the US market with high-volume polyester items.
📌 VI. Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Error 1: Ignoring Section 122
👉 Result: Underpaying duty by 10%. CBP will assess back-taxes + interest.
❌ Error 2: Misidentifying Knitted vs. Woven
👉 Result: Wrong HS Code. Example: Knitted shirt classified as Woven leads to incorrect duty rate and potential seizure.
❌ Error 3: Vague Material Description ("Polyester")
👉 Result: If it contains any cotton, it might fall under 6109.10 (34%) instead of 6109.90 (49.5%). Specify % Cotton.
❌ Error 4: Incorrect Weight Declaration for 6205.30.20.40
👉 Result: Overpaying specific duties or facing penalties for inaccurate entry data.
✅ Correct Action:
"Boys' Short Sleeve T-Shirt, 100% Cotton, Knitted, Jersey Fabric. HS: 6109.10.00.14."
🎯 VII. Conclusion: Precision Classifies, Savings Follow!
🎯 Remember the Mnemonic:
🔹 "Knit 61, Woven 62. Cotton saves, Polyester costs. Section 301 bites, Section 122 strikes!"
🔹 "Check the fiber, check the stitch, or your tax bill will twist!"
📌 Pro Tip:
If your items are not made in China (e.g., Vietnam, Indonesia), they may be exempt from Section 301 and Section 122, reducing the total tax to just the Base Rate (e.g., 16.5% for Cotton Knits).
Recommendation: Apply for Advance Rulings if unsure about Knitted vs. Woven classification to avoid post-clearance audits.
📣 Immediate Action:
📞 Consult a licensed customs broker + Provide fabric swatches + Verify cotton/polyester ratio
🚀 Let your apparel clear smoothly, pay only what is owed, and maximize margins!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every percentage point saved is pure profit!
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。