Hosiery
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6115959000 | 31.0% | CN | US | 官方文档 |
| 6115969020 | 24.6% | CN | US | 官方文档 |
| 6115966010 | 36.3% | CN | US | 官方文档 |
| 6115940000 | 28.8% | CN | US | 官方文档 |
| 6111206050 | 25.6% | CN | US | 官方文档 |
商品图片
AI分析
🧦 Hosiery (Socks & Stockings): The HS Code & Tax Deep Dive
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Are You Really Sure About "Hosiery"?
Hosiery, in international trade, primarily refers to knitted or crocheted socks, stockings, tights, and pantyhose. The critical distinction lies not just in the shape, but in the material composition (Cotton vs. Synthetic Fibers) and the specific garment type.
⚠️ Key Classification Logic:
- Material Matters: The tariff rates vary significantly between Cotton (Chapter 61, Heading 6115/6111) and Synthetic/Artificial Fibers.
- Section 122 & Section 301: Most of these codes carry additional punitive tariffs due to US-China trade tensions.
- "General Purpose" vs. Specific Types: Misclassifying general socks as tights (or vice versa) can lead to massive tariff discrepancies.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the potential HS Codes for Hosiery/Socks, with their tax implications.
| HS Code | Product Description | Material Inference | Total Tax Rate | Tax Breakdown |
|---|---|---|---|---|
6115.95.90.00 |
Knitted/Crocheted Hosiery, Not Elsewhere Specified | General/Mixed (Likely Cotton or Synthetic) | 31.0% | Base: 13.5% Sec 301: 7.5% Sec 122: 10% |
6115.96.90.20 |
Tights, Stockings, Socks (Knitted) | Synthetic Fibers (Inferred) | 24.6% | Base: 14.6% Sec 301: 0.0% Sec 122: 10% |
6115.96.60.10 |
Socks (Knitted/Crocheted) | General/No Material Conflict | 36.3% | Base: 18.8% Sec 301: 7.5% Sec 122: 10% |
6115.94.00.00 |
Socks (Knitted/Crocheted) | General (Fits "Socks" Category) | 28.8% | Base: 11.3% Sec 301: 7.5% Sec 122: 10% |
6111.20.60.50 |
Socks (Knitted/Crocheted) | Cotton (Inferred, "Catch-all" logic) | 25.6% | Base: 8.1% Sec 301: 7.5% Sec 122: 10% |
🔍 Critical Observation:
- Sec 122 (10%): This additional tariff applies to ALL listed hosiery items. This is a non-negotiable cost for imports into the US from China (assuming Chinese origin).
- Sec 301 (7.5%): Applies to most codes except6115.96.90.20.
- Base Tariff: Ranges from 8.1% to 18.8%. Choosing the right HS code can save up to 5.7% in base duties alone.
💰 III. 2026 Latest Tariff Rate Detailed Explanation
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Implied by Sec 301 & 122 applicability)
✅ Effective Date: Current through 2026
🎯 1. 6115.95.90.00 —— Hosiery, Not Elsewhere Specified
| Item | Content |
|---|---|
| Base Duty | 13.5% |
| Section 301 Duty | +7.5% (Retaliatory Tariff) |
| Section 122 Duty | +10% (Targeted Sector Tariff) |
| Total Effective Rate | 31.0% |
| Calculation | CIF Value × 31.0% |
| De Minimis Eligibility | ❌ No (Deny De Minimis for these codes) |
| Legal Basis | HTSUS:6115.95.90 → 301:13.5%+7.5% → 122:10% |
📌 Explanation:
- This is a "catch-all" for hosiery not specifically defined elsewhere.
- High Risk: Because it's a generic category, customs may scrutinize the material description. If you claim "Cotton" but it's "Polyester," this code might be challenged.
🎯 2. 6115.96.90.20 —— Tights, Stockings, Socks (Synthetic)
| Item | Content |
|---|---|
| Base Duty | 14.6% |
| Section 301 Duty | +0.0% (EXEMPT) |
| Section 122 Duty | +10% |
| Total Effective Rate | 24.6% |
| Calculation | CIF Value × 24.6% |
| De Minimis Eligibility | ❌ No |
| Legal Basis | HTSUS:6115.96.90.20 → 301:Exempt → 122:10% |
📌 Explanation:
- Best Case Scenario: This code has NO Section 301 tariff.
- Condition: Must be clearly defined as synthetic fibers. If customs determines it's cotton, you could face back taxes.
🎯 3. 6115.96.60.10 —— Socks (General)
| Item | Content |
|---|---|
| Base Duty | 18.8% |
| Section 301 Duty | +7.5% |
| Section 122 Duty | +10% |
| Total Effective Rate | 36.3% |
| Calculation | CIF Value × 36.3% |
| De Minimis Eligibility | ❌ No |
| Legal Basis | HTSUS:6115.96.60.10 → 301:7.5% → 122:10% |
📌 Explanation:
- Highest Tax Rate: 36.3% is the most expensive option.
- Use this only if the product specifically fits this detailed subheading. Avoid if possible due to cost.
🎯 4. 6115.94.00.00 —— Socks (Knitted/Crocheted)
| Item | Content |
|---|---|
| Base Duty | 11.3% |
| Section 301 Duty | +7.5% |
| Section 122 Duty | +10% |
| Total Effective Rate | 28.8% |
| Calculation | CIF Value × 28.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis | HTSUS:6115.94.00.00 → 301:7.5% → 122:10% |
📌 Explanation:
- A solid middle-ground option. Lower base duty than6115.96.60.10, but still carries Sec 301.
🎯 5. 6111.20.60.50 —— Cotton Socks (Inferred)
| Item | Content |
|---|---|
| Base Duty | 8.1% |
| Section 301 Duty | +7.5% |
| Section 122 Duty | +10% |
| Total Effective Rate | 25.6% |
| Calculation | CIF Value × 25.6% |
| De Minimis Eligibility | ❌ No |
| Legal Basis | HTSUS:6111.20.60.50 → 301:7.5% → 122:10% |
📌 Explanation:
- Best Cost for Cotton: If your socks are >85% cotton, this is likely the most cost-effective code among the taxable options.
- Lowest Base Duty: 8.1% is significantly lower than synthetic counterparts.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Must state Fiber Content (e.g., 95% Cotton, 5% Spandex). Crucial for HS Code selection. |
| ✅ Composition Label | ✔️ | Photo of the care label showing material % is essential. |
| ✅ Commercial Invoice | ✔️ | Describe as "Knitted Cotton Socks" or "Synthetic Tights," NOT just "Hosiery." |
| ✅ Packing List | ✔️ | Ensure weight and dimensions match the HS code definition (e.g., tights vs. ankle socks). |
| ✅ Origin Certificate | ✔️ | Proves Chinese origin (triggering Sec 301/122). |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Material Dictates Code, Section 122 is Always On!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Cotton Socks | 6111.20.60.50 |
Misclassifying as Synthetic → 28.8%+ |
| Synthetic Tights | 6115.96.90.20 |
Misclassifying as Cotton → 25.6% (but risk audit) |
| Mixed Material | 6115.95.90.00 |
Vague description "Hosiery" → 31.0% + Delay |
| Sample Shipment | Still Declare | Attempting De Minimis → Seized/Rejected |
⚠️ Warning:
- Section 122 (10%) applies to ALL hosiery imports from China. There is no exemption for samples or low-value shipments in this category.
- De Minimis (Section 321): Most hosiery codes listed above are excluded from the $800 de minimis exemption due to recent enforcement trends. Do not rely on it.
✅ 3. Special Handling
| Scenario | Recommendation |
|---|---|
| Multi-Material Socks | Use 6115.95.90.00 (31.0%) as the safest generic code, or get a pre-ruling. |
| OEM Branded Socks | Ensure the invoice clearly states "For [Brand Name]." Brand does not change HS Code. |
| Bundles/Kits | If sold as "3 pairs of socks," declare as single unit or per pair? Usually per pair or per item. Check CBP ruling. |
| Seasonal Imports | Plan for 24.6% - 36.3% total landed cost impact. Factor this into pricing. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 6115.95.90.00 (Varies) |
24.6% - 36.3% | Sec 122 + Sec 301 apply. High barrier. |
| 🇨🇳 China | 6115.95.90.00 |
~10-15% | Lower tariffs, different structure. |
| 🇪🇺 EU | 6115.95 |
12-16% | No Sec 301/122. Standard WTO rates. |
| 🇬🇧 UK | 6115.95 |
12-16% | Post-Brexit independent trade policy. |
| 🇨🇦 Canada | 6115.95 |
0-16% | CUSMA allows duty-free for qualifying goods. |
📌 Conclusion:
- The US market is the most expensive for Chinese hosiery due to Sec 301 & Sec 122.
- Strategy: Consider sourcing from Vietnam, India, or Bangladesh to avoid Sec 301/122 tariffs entirely (if rules of origin are met).
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Declaring "Socks" with vague material description.
👉 Consequence: Customs assigns the highest applicable code (e.g., 36.3%) and holds shipment for audit.
❌ Error 2: Attempting De Minimis ($800 exemption) for Hosiery.
👉 Consequence: Shipment rejected/seized. Section 122 targets these goods specifically.
❌ Error 3: Confusing "Tights" (opaque, full leg) with "Stockings" (sheer, partial).
👉 Consequence: Incorrect HS Code → Underpayment of Duty → Back taxes + Penalties.
❌ Error 4: Ignoring Section 122.
👉 Consequence: The 10% Sec 122 tariff is automatic for these codes. Do not plan without it.
✅ Correct Approach:
"Knitted Cotton Socks, 95% Cotton/5% Spandex, Ankle Length, Men's, Brand XYZ, HS 6111.20.60.50"
🎯 VII. Conclusion: Professional Clearance, Cost Control!
🎯 Remember the Mantra:
🔹 "Material First, Code Second, Sec 122 is Always Paid."
🔹 "Choose Synthetic for 24.6%, Cotton for 25.6%, Avoid 36.3%."
🔹 "No De Minimis for Hosiery from China – Plan for Tariffs!"
📌 Pro Tip:
If your hosiery is made in Vietnam, India, or Bangladesh, you can potentially avoid Sec 301 and Sec 122, reducing tariffs to Base Rate Only (8-15%).
🚀 Action:
- Verify Fiber Content accurately.
- Confirm Country of Origin.
- Consult a licensed customs broker for Pre-Ruling if volume is high.
✨ Precise Classification Saves Thousands!
💼 Every Percent Counts in Hosiery Margins.
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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。