Here is the professional Wiki-style guide for Boys' Sport Work Overalls, tailored to the specific HS Codes and tariff data provided in your dataset.

👖 Boys' Sport Work Overalls (Kids' Swimwear & Activewear)

🌐 HS Code Reference & Clearance Guide | 2026 Duty Rate Breakdown | Strategic Customs Strategy

📌 I. Product Definition: What are "Boys' Sport Work Overalls"?

In the context of international trade, "Boys' Sport Work Overalls" refers to specialized garments designed for young males (boys/children) used for swimming, water sports, or athletic activities.

While the term "Overalls" might suggest industrial workwear in some contexts, the specific HS Codes provided indicate this product falls under Swimwear/Board Shorts categories for boys.

⚠️ Critical Classification Distinction:
- Knitted vs. Woven: The HS Code changes drastically based on whether the fabric is Knitted (6112) or Woven (6211).
- Material: The duty rate varies significantly between Synthetic Fibers (Polyester/Nylon) and Cotton (Cotton/Viscose).
- Target Group: Must explicitly be classified for Boys/Children.

📦 II. HS Code Classification Matrix (Based on Your Dataset)

The following table maps the four specific scenarios from your data, explaining why a specific product falls into each code.

🔍 Key Logic for Classification:
1. Check the Fabric Construction First: Is it Knitted (6112) or Woven (6211)? 2. Check the Material Second: Is it Synthetic (6112.31 / 6211.11.10) or Cotton (6112.39 / 6211.11.80)? 3. Check the Function: All are classified under Swimwear (泳裤/泳装) based on the "Purpose" (用途).

💰 III. 2026 Tariff Rate Breakdown (Detailed Duty Calculation)

✅ Applicable Market: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 (Based on current trade policies)
✅ Total Tax Formula: Base Duty + Section 301 (Additional) + Section 122

🎯 1. Synthetic Knitted Boys' Swimwear

HS Code: 6112.31.00.20
Best for: Polyester/Nylon mesh swim trunks.

🎯 2. Cotton Knitted Boys' Swimwear

HS Code: 6112.39.00.10
Best for: Cotton jersey swim trunks.

🎯 3. Synthetic Woven Boys' Swimwear

HS Code: 6211.11.10.20
Best for: Nylon/Polyester board shorts (Woven).

🎯 4. Cotton Woven Boys' Swimwear

HS Code: 6211.11.80.20
Best for: Cotton woven board shorts.

📌 Tax Logic Summary:
- Synthetic Woven (6211.11.10.20) is the most expensive (45.3%).
- Cotton Woven (6211.11.80.20) is the cheapest (25.0%).
- Section 122 (10%) and Section 301 (7.5%) are fixed add-ons for all items.
- Savings Potential: Switching from Synthetic to Cotton can save ~15-20% in total duties.

🛠️ IV. Clearance Strategy & Operational Advice

✅ 1. Preparation Checklist (Mandatory)

✅ 2. Strategic Sourcing Tips (Cost Reduction)

🚀 Strategy A: Material Swap (The 20% Savings)

If your supplier can produce Cotton instead of Synthetic: - Save 15.3% to 20.3% in total duties! - Switch from: 6211.11.10.20 (45.3%) → 6211.11.80.20 (25.0%) - Switch from: 6112.31.00.20 (43.4%) → 6112.39.00.10 (30.7%) Note: Ensure the "Cotton" is actually high-quality quick-dry cotton, as it is more durable.

🚀 Strategy B: Fabric Structure Swap (The 20% Savings)

If your supplier can produce Knitted instead of Woven (for Synthetics): - Save 1.9% (45.3% → 43.4%) - Note: This is less impactful than the material swap, but still valid.

✅ 3. Common Pitfalls & Avoidance

📌 V. Legal Basis & Tariff Logic Explanation

• Base Duty: Determined by the US Harmonized Tariff Schedule (US HTS) for the specific chapter (61 for knitted, 62 for woven).
• Section 301 (7.5%): The "Additional Tariff" imposed on Chinese goods under the Trade Act of 1974. Applies to almost all Chinese-origin apparel.
• Section 122 (10%): A specific additional tariff often linked to Section 301 or specific retaliatory measures (e.g., on textiles/apparel). It is additive, not a replacement.
• Total Calculation: Base Rate + 7.5% + 10% = Total Duty.

🎯 VI. Conclusion: Final Recommendation

🏆 The "Golden Rule" for Clearance:
"Cotton Woven is King, Synthetic Woven is Queen."

1. Lowest Duty: Choose Cotton Woven (6211.11.80.20) → 25.0% Total.
2. Highest Risk: Avoid Synthetic Woven (6211.11.10.20) → 45.3% Total.
3. Verification: Always check Knit vs. Woven and Material % on the physical product before booking.

🚀 Immediate Action:
If you are currently shipping Synthetic Woven Boys' Swimwear, re-evaluate your sourcing immediately. Shifting to Cotton or Knitted fabrics could save your company up to $20,000 per $100k of goods in duties alone.

✨ Precision Classification = Maximum Profit!
💼 Let your Customs Broker verify the fabric structure BEFORE the vessel departs.