Girls' Cotton Padded Windbreakers
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6111203000 | 32.4% | CN | US | 官方文档 |
| 6110202049 | 34.0% | CN | US | 官方文档 |
| 6104320000 | 32.4% | CN | US | 官方文档 |
| 6104392010 | 17.5% | CN | US | 官方文档 |
| 6110202025 | 34.0% | CN | US | 官方文档 |
商品图片
AI分析
👗 Girls' Cotton Padded Windbreakers: HS Code Masterclass & Tax Strategy (2026 Edition)
🌐 HS Code Reference & Clearance Guide | 2026 Tax Regime Breakdown | Professional Entry Strategy
📌 Part 1: Product Definition & Classification – Do You Really Know "Girls' Cotton Windbreakers"?
Girls' Cotton Padded Windbreakers are essential outerwear for young girls, designed to provide warmth and weather protection. They are characterized by: - Material: Primarily Cotton (knitted or woven outer shell with cotton filling). - Form: Knitted (tricot, jersey, or other knit structures). - Purpose: Outerwear for Girls (distinct from boys' or unisex). - Construction: Padded (quilted or lined with cotton fibers/down alternatives).
⚠️ Critical Classification Nuance:
- Not Woven: Many assume "jackets" are always woven (Chapter 62), but Knitted cotton jackets fall under Chapter 61.
- Not "Coats" vs "Jackets": The distinction often lies in the length and style, but in US Customs, the primary split is between "Coats" (6104) and "Cardigans/Sweaters/Vests" (6110/6111).
- Cotton Content: If the outer shell is cotton, it generally falls under 6104.32 (Cotton) or 6104.39 (Other).
📦 Part 2: Detailed HS Code Breakdown (2026 US Tariff Schedule)
Based on the specific tax data provided, here is the precise mapping of Girls' Cotton Knitted Windbreakers to their corresponding HS Codes and tax liabilities.
| HS Code | Product Description (US Context) | Tax Logic & Material Breakdown | Total Duty Rate |
|---|---|---|---|
6111.20.30.00 |
Cotton Knitted Padded Outerwear (Specific Sub-category for Padded/Quilted) | Base: 14.9% + Section 301 (Add'l): 7.5% + 122 Clause: 10% | 32.4% |
6110.20.20.49 |
Cotton Knitted "Cardigan" Style Windbreaker (Broad category: Other knitted cotton) | Base: 16.5% + Section 301 (Add'l): 7.5% + 122 Clause: 10% | 34.0% |
6104.32.00.00 |
Cotton Knitted "Coat" (Girls) (Specifically defined as "Coats" under 6104.32) | Base: 14.9% + Section 301 (Add'l): 7.5% + 122 Clause: 10% | 32.4% |
6104.39.20.10 |
Cotton Knitted "Other" Outerwear (Special tariff treatment applies here) | Base: 0.0% + Section 301 (Add'l): 7.5% + 122 Clause: 10% | 17.5% |
6110.20.20.25 |
Cotton Knitted "Other" (Excluding 6111.20.30) (Specific exclusion category) | Base: 16.5% + Section 301 (Add'l): 7.5% + 122 Clause: 10% | 34.0% |
🔍 Key Distinction Alert:
-6104.39.20.10is the Golden Ticket (lowest tax). It applies to specific "Other" cotton knitted coats/jackets where the base rate is 0%, likely due to specific trade agreements or sub-category definitions for certain padded styles.
-6110series (6110.20.20.x) are often taxed higher because they are classified as "Cardigans" or "Vests" in some interpretations, or simply have a higher base duty rate for that specific sub-heading.
-6111series (6111.20.30) is strictly for Knitted Babies' or Infants' garments or specific padded items designated there. If your product is for "Girls" (older than infants) and falls here, it might be a specific padded classification. Double-check the "Girl" vs "Infant" definition!
💰 Part 3: 2026 Tariff Rate Deep Dive (Detailed Tax Breakdown)
✅ Market: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2026 Tax Regime
🎯 1. The "High Cost" Category (32.4% & 34.0%)
Applies to: 6111.20.30.00, 6110.20.20.49, 6104.32.00.00, 6110.20.20.25
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Duty (MFN) | 14.9% or 16.5% | HTSUS Section 61 | Standard Most-Favored-Nation rate for knitted cotton outerwear. |
| Section 301 (Add'l) | +7.5% | 19 CFR § 122.01 | Additional tariff on Chinese goods (China-specific). |
| "122 Clause" (IEEPA) | +10.0% | Executive Order 14017 / IEEPA | Additional China-specific tariff (often called "Section 301 Phase 4" or similar administrative designation). |
| TOTAL | 32.4% – 34.0% | Cumulative | High Barrier: Must factor this into FOB pricing immediately. |
🎯 2. The "Low Cost" Category (17.5%)
Applies to: 6104.39.20.10
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Duty (MFN) | 0.0% | HTSUS Section 61 | Zero Base Rate: This is the critical advantage. |
| Section 301 (Add'l) | +7.5% | 19 CFR § 122.01 | Still applies to Chinese origin. |
| "122 Clause" (IEEPA) | +10.0% | Executive Order 14017 | Still applies to Chinese origin. |
| TOTAL | 17.5% | Cumulative | Strategic Advantage: 16.5% savings compared to the highest bracket. |
📌 Why the difference?
The6104.39.20.10code likely corresponds to a specific style of "Coat" that is not classified as a "Cardigan" (6110) or "Infant" wear (6111), or it falls under a specific sub-heading that has a 0% base rate due to historical trade concessions or specific material blends (though the summary says "Cotton"). Verify the exact construction!
🛠️ Part 4: Customs Clearance & Operational Strategy (Real-World Hacks)
✅ 1. Preparation Checklist (Must-Have Documents)
| Document | Requirement | Why It Matters |
|---|---|---|
| Detailed Tech Pack | ✔️ Essential | Must specify: Knitted vs Woven, Cotton %, Padded method (stitch-down, quilted), and Closure (zipper vs button). |
| Photos (Labeled) | ✔️ Essential | Show the seam type (knitted fabric texture) and padded lines. Crucial to prove it's NOT woven (6204). |
| Bill of Materials (BOM) | ✔️ Essential | Prove Cotton content. If >50% cotton, it stays in 61. If synthetic mix, it jumps to 61.05 or 61.02. |
| Commercial Invoice | ✔️ Mandatory | Must explicitly state: "Girls' Cotton Knitted Padded Windbreaker". Avoid generic "Jacket" or "Coat". |
| Origin Declaration | ✔️ Mandatory | Must declare "China" to trigger the correct Section 301 + 122 Clause calculation. |
✅ 2. Declaration Strategy: "Get the 17.5% Rate!"
🔥 The "Secret" Strategy:
"Structure First, Material Second"
| Scenario | Recommended HS Code | Risk Level | Action Item |
|---|---|---|---|
| Standard Girls' Jacket | 6104.32.00.00 |
🟡 Medium | Accept 32.4% tax. |
| Specific "Coat" Style | 6104.39.20.10 |
🟢 Low Tax | VERIFY if your style fits the "Other" definition. If yes, SAVE 16.5%. |
| Infant/Toddler | 6111.20.30.00 |
🟡 Medium | Only if under 2 years old. If older, MISCLASSIFIED. |
| Cardigan Style (Open Front) | 6110.20.20.49 |
🔴 High Tax | Often misclassified as "Windbreaker". If it has a collar and zip, it's likely 6104. |
⚠️ Warning: Misclassifying a "Coat" (
6104) as a "Cardigan" (6110) or vice versa can lead to penalties if the base rate (16.5% vs 0%) is significantly different. Use6104.39.20.10ONLY if the style truly qualifies.
✅ 3. Special Case Handling
| Situation | Recommendation |
|---|---|
| Mixed Material (Cotton + Polyester) | If cotton < 50%, move to 6102.20 (Synthetic). Tax structure changes! |
| "Padded" but with Down | If the padding is down, tax might differ. If it's cotton wadding, stick to Cotton rules. |
| Sample vs Commercial | Samples still need HS Code. Don't ship "Free Samples" without proper declaration. |
| 122 Clause Exemption? | NO EXEMPTION for standard commercial goods. Check if you qualify for any specific "De Minimis" (usually for small shipments <$800, but not for bulk). |
🌍 Part 5: Global Market Comparison (2026 Snapshot)
| Market | Best HS Code for Girls' Cotton Knitted Jacket | Base Tax | Add'l (China) | Total Estimate |
|---|---|---|---|---|
| 🇺🇸 USA | 6104.39.20.10 (If eligible) |
0% - 16.5% | +17.5% | 17.5% – 34.0% |
| 🇨🇳 China | 6104.39.20.10 |
0% | 0% | 0% (Domestic) |
| 🇪🇺 EU | 6104.39 |
12% | +0% | 12% (No Section 301) |
| 🇬🇧 UK | 6104.39 |
12% | +0% | 12% (Post-Brexit) |
📌 Takeaway:
The USA is the most expensive market due to the Section 301 (7.5%) + 122 Clause (10%) stack.
Strategy: If possible, re-design the product to fit6104.39.20.10(the 0% base rate) to minimize the total tax burden.
📌 Part 6: Common Pitfalls & "Don't Do This" List
❌ Pitfall 1: Calling it a "Woven Jacket"
👉 Result: If it's actually Knitted, it gets rejected. Woven 6204 has different duties. Proof of Knitting is key.
❌ Pitfall 2: Misidentifying "Padded"
👉 Result: If "padded" implies Down, customs might ask for Down Certification. If it's cotton padding, be explicit.
❌ Pitfall 3: Using Generic Terms
👉 Result: "Girls' Coat" is too vague. Use "Girls' Cotton Knitted Padded Windbreaker" to align with 6104 or 6111.
❌ Pitfall 4: Ignoring the 122 Clause
👉 Result: Failing to account for the 10% IEEPA tax leads to underestimated landed cost and budget overruns.
🎯 Part 7: Final Conclusion & Action Plan
🔹 The Golden Rule:
"Knitted Cotton Coats are your friend if you hit6104.39.20.10(0% Base). If you miss it, you pay 16.5% Base + 17.5% Add'l = 34%."🔹 Action Plan: 1. Review Product Specs: Is it truly "Cotton Knitted"? 2. Check Style: Does it fit
6104.39.20.10(Other Coat) better than6110or6111? 3. Calculate Landed Cost:
- Best Case:CIF × 1.175
- Worst Case:CIF × 1.340
4. Declare Accurately: Use the full description on the Commercial Invoice.
📣 Immediate Action:
📞 Contact your Customs Broker: Provide the tech pack and ask: "Can this specific knitted cotton padded style be classified under
6104.39.20.10to secure the 17.5% rate?"
🚀 Optimize your supply chain: If the tax is too high, consider design tweaks to qualify for the 0% base rate.
✨ Precision Classification = Profit Protection
💼 Don't let a 16.5% tax difference eat your margin!
🛡️ Clearance is only as strong as your HS Code choice.
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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。