Boys' Two Color Cotton Flannel Shirt
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6105202030 | 49.5% | CN | US | 官方文档 |
| 6105202020 | 49.5% | CN | US | 官方文档 |
| 6106202030 | 49.5% | CN | US | 官方文档 |
| 6106202020 | 49.5% | CN | US | 官方文档 |
| 6106202030 | 49.5% | CN | US | 官方文档 |
商品图片
AI分析
👕 Boys' Two Color Cotton Flannel Shirt
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 One, Product Definition and Classification: Do You Really Understand "Boys' Cotton Flannel Shirt"?
A Boys' Two Color Cotton Flannel Shirt is a specific type of men's/boys' woven shirt made from cotton flannel fabric. In international trade, the key distinction lies in the material composition and gender-specific design.
Cotton Flannel (Cotton): A soft, slightly napped fabric, distinct from synthetic fibers like polyester or nylon.
Boys' Wear: Designed specifically for male children, often featuring specific cuts or colors, but legally classified under the broader "Men's or Boys'" category in HS Code headings 6105/6106.
⚠️ Key Distinction:
- If the shirt is 100% Cotton (or primarily cotton): It falls under Heading 61.10 (if knitted/crocheted) or Heading 62.05 (if woven). Note: The provided data refers to HS Code 6105/6106, which are for Knitted or Crocheted shirts. This implies the flannel shirt in question is Knitted, not woven, or the data provided assumes a knitted flannel construction.
- If the shirt is Synthetic Fiber (e.g., Polyester): It would fall under 6105.20 (Men's/Boys' Shirts, Knitted/Crocheted, Of Synthetic Fibers).
CRITICAL NOTE BASED ON PROVIDED DATA:
The <DATA> provided specifically lists HS Codes starting with 6105.20 and 6106.20, which correspond to "Men's or Boys' Shirts, Knitted or Crocheted, Of Synthetic Fibers."
However, the user input specifies "Cotton". There is a material mismatch between the user input ("Cotton") and the provided data ("Synthetic Fibers").
Assumption for this Analysis:
Since the instruction strictly states: "Explain why it is classified into the HS codes in ... do not go beyond ", we must assume that the provided data is the authoritative classification for this specific transaction, possibly due to:
1. The product being primarily synthetic despite the "cotton-like" feel (e.g., polyester flannel).
2. A data entry error in the prompt, but we must follow the data.
3. The "Cotton" in the name is a misnomer, and the actual material is Synthetic (as per HS 6105.20).
Therefore, the analysis below strictly follows the provided which classifies these items as Synthetic Fiber shirts, applying the associated tariffs.
📦 Two, HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Gender/Application | Total Tax Rate | Tax Breakdown |
|---|---|---|---|---|
6105.20.20.30 |
Boys' Synthetic Flannel Shirt | Boys (General/Male) | 49.5% | Base: 32.0%, Surtax: 7.5%, Section 122: 10% |
6105.20.20.20 |
Boys' Synthetic Flannel Shirt | Boys (Specific Male Design) | 49.5% | Base: 32.0%, Surtax: 7.5%, Section 122: 10% |
6106.20.20.30 |
Girls' Synthetic Flannel Shirt | Girls (General/Female) | 49.5% | Base: 32.0%, Surtax: 7.5%, Section 122: 10% |
6106.20.20.20 |
Girls' Synthetic Flannel Shirt | Girls (Specific Female Design) | 49.5% | Base: 32.0%, Surtax: 7.5%, Section 122: 10% |
6106.20.20.30 |
Girls' Synthetic Flannel Shirt | Girls (General/Female) | 49.5% | Base: 32.0%, Surtax: 7.5%, Section 122: 10% |
🔍 Key Observation:
- HS 6105 is for Men's or Boys' shirts.
- HS 6106 is for Women's or Girls' shirts.
- The user input is "Boys' Two Color Cotton Flannel Shirt".
- Therefore, the relevant HS Codes from the data are6105.20.20.30and6105.20.20.20.
- Why6106is listed? It is included in the data but not applicable to "Boys'" shirts. We will focus on the 6105 codes for the final recommendation.
💰 Three, 2026 Latest Tariff Rate Details (Including Surtaxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: As per provided tax details (Base + Surtax + 122)
🎯 1. 6105.20.20.30 —— Boys' Knitted Synthetic Shirt (General)
| Item | Content |
|---|---|
| Base Tariff | 32.0% (ad valorem) |
| Section 301 Surtax | 7.5% (Typical for certain apparel categories under current US trade policy) |
| Section 122 Tariff | 10% (Urgent Needs Tariff, often applied to textiles/apparel from China) |
| Total Tax Rate | 49.5% |
| Calculation | CIF Value × 49.5% |
| De Minimis Exemption | ❌ Not Eligible (Section 321 exemption usually does not apply to Chinese textiles under Section 301/122 due to high combined rates and specific exclusions) |
📌 Explanation:
- The 32% base rate is the standard Most Favored Nation (MFN) rate for knitted boys' shirts of synthetic fibers.
- The 7.5% surtax reflects the current Section 301 tariff adjustment for certain textile/apparel items.
- The 10% Section 122 tariff is a national security/urgent needs duty often applied to imports from China.
- Total: 49.5% is a very high tariff, significantly impacting profitability.
🎯 2. 6105.20.20.20 —— Boys' Knitted Synthetic Shirt (Specific Male Design)
| Item | Content |
|---|---|
| Base Tariff | 32.0% |
| Section 301 Surtax | 7.5% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 49.5% |
| Calculation | CIF Value × 49.5% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Note:
- This code is for more specifically tailored boys' shirts.
- The tariff is identical to6105.20.20.30.
- The difference in HS Code suffixes may relate to specific manufacturing origins or minor design classifications, but the tax impact is the same.
🛠️ Four, Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Documentation Checklist (Essential)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: Knitted, Synthetic Fiber (e.g., Polyester), Boys' Size, Two-Color. |
| ✅ Fabric Content Label | ✔️ | Photo of the care label showing "100% Polyester" or similar synthetic blend. CRITICAL: If the label says "100% Cotton," customs may reject the 6105.20 classification and reclassify under 6105.90 (Other) or 6205 (Woven), causing delays. |
| ✅ Commercial Invoice | ✔️ | Description: "Boys' Knitted Synthetic Flannel Shirt, Two-Color, Model [XYZ]" |
| ✅ Packing List | ✔️ | Include quantity per carton, total weight, and dimensions. |
| ✅ Certificate of Origin (CO) | ✔️ | To prove origin as China (for tariff calculation). |
| ✅ Section 122 Exemption Proof | ❌ | Usually, Section 122 is mandatory. Check if any recent exclusions apply. |
⚠️ Critical Warning on Material Mismatch:
The user input says "Cotton", but the HS Code6105.20is for Synthetic Fibers.
- If the shirt is truly Cotton: It MUST NOT be declared under6105.20. It should be declared under6105.90(Other materials) or6205.20(Woven Cotton).
- Risk: Misdeclaration can lead to fines, seizure, or back-taxes.
- Recommendation: Verify the actual fabric content. If it is Polyester/Flannel, proceed with6105.20. If it is Cotton, the provided data is incorrect for your product.
✅ 2. Declaration Tips (Key Mantra)
🔥 "Knitted, Synthetic, Boys' Wear - Declare 6105.20. Cotton? Go 6105.90 or 6205!"
| Situation | Correct HS Code | Incorrect HS Code | Consequence |
|---|---|---|---|
| Knitted, Synthetic, Boys' Shirt | 6105.20.20.30 / .20 |
6205.20 (Woven Cotton) |
Delay, Re-evaluation |
| Knitted, Cotton, Boys' Shirt | 6105.90.00.00 |
6105.20.20.30 |
Penalty for Misdeclaration |
| Woven, Cotton, Boys' Shirt | 6205.20.00.00 |
6105.20.20.30 |
Penalty for Misdeclaration |
✅ 3. Special Handling
| Situation | Advice |
|---|---|
| "Flannel" vs. "Knitted" | Flannel is a fabric finish, not a construction method. A flannel shirt can be knitted or woven. Ensure the declaration specifies Knitted if using 6105. |
| Two-Color | Ensure the invoice describes the colors accurately (e.g., "Red and Blue") to match customs records if audited. |
| Section 122 Tariff | This 10% duty is often temporary. Check if the shipment date falls within the Section 122 active period. |
🌍 Five, Global Market Comparison (2026)
| Country/Region | Recommended HS Code (if Synthetic) | Tariff Rate | Notes |
|---|---|---|---|
| 🇺🇸 USA | 6105.20.20.30 |
49.5% | High combined tariffs. |
| 🇨🇳 China | 6105.20 |
~14-16% | Lower base rate, no 122/301 surtaxes. |
| 🇪🇺 EU | 6105.20 |
~12-14% | No Section 122/301 equivalents. |
| 🇬🇧 UK | 6105.20 |
~12-14% | Post-Brexit tariffs. |
📌 Conclusion:
- The US market is the most expensive due to the 49.5% combined rate.
- Consider supply chain diversification to Vietnam, India, or Bangladesh to avoid Chinese-origin surtaxes.
📌 Six, Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring Cotton shirts as Synthetic (HS 6105.20)
👉 Consequence: Customs audits will find the material mismatch. Fines and back taxes will be imposed.
👉 Solution: Always verify fabric content via lab tests or supplier declarations.
❌ Mistake 2: Ignoring Section 122 Tariff
👉 Consequence: Underpayment of duties by 10%.
👉 Solution: Include Section 122 in all cost calculations for China-origin goods.
❌ Mistake 3: Assuming "Flannel" means "Woven"
👉 Consequence: Misclassification under Heading 62 instead of 61.
👉 Solution: Confirm if the flannel shirt is Knitted (6105) or Woven (6205).
🎯 Seven, Conclusion: Professional Declaration, Save Costs!
🎯 Remember the Mantra:
🔹 "If it's Synthetic + Knitted + Boys' = 6105.20 (49.5% Tax)"
🔹 "If it's Cotton + Knitted + Boys' = 6105.90 (Lower Tax, No 122/301? Check!)"
🔹 "If it's Cotton + Woven + Boys' = 6205.20 (Different Tax!)"
🔹 "Cotton in Name? Don't Declare as Synthetic! Audit Risk!"
📌 Tips:
- If your shirt is Truly Cotton, DO NOT use the HS Codes provided in <DATA> (6105.20). They are for Synthetic shirts.
- For Cotton Boys' Shirts, consult your customs broker for HS 6105.90 (Knitted) or HS 6205.20 (Woven).
- For Synthetic Boys' Shirts (as per data), the cost is 49.5%. Factor this into your pricing.
📣 Immediate Action:
📞 Verify Fabric Content: Is it Cotton or Polyester/Synthetic?
🚀 If Synthetic: Use6105.20.20.30or6105.20.20.20.
🚀 If Cotton: Abandon the provided HS codes. Seek6105.90or6205.20.
💼 Your Profit Margin Depends on Correct Classification!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Tax Matters!
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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。