Long Sleeve Polyester Rayon Tee Women's
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6109901050 | 49.5% | CN | US | 官方文档 |
| 6109901090 | 49.5% | CN | US | 官方文档 |
商品图片
AI分析
👕 Women's Long-Sleeve Polyester Rayon Tee
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition and Classification: Do You Really Know "Knitted T-Shirts"?
Women's Long-Sleeve T-shirts, made from Polyester Rayon blends, fall under the category of knitted or crocheted garments made from other textile materials (man-made fibers). In international trade, the key distinction lies in the fiber composition and garment type.
Polyester Rayon Blend:
- Polyester: A synthetic man-made fiber.
- Rayon: A regenerated cellulose fiber (often classified as man-made in HS code context when blended with synthetics or treated as "other textile materials").
- Blend: Mixed fibers, typically classified under "Of other textile materials" if not exclusively wool, cotton, or synthetic filaments meeting specific criteria.
⚠️ Key Distinction:
- If the garment is knitted or crocheted → Go to Chapter 61.
- If made of man-made fibers (including blends like Polyester-Rayon) → Go to Heading 6109.
- Women's or girls' specific subheading applies.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Fiber Composition |
|---|---|---|---|
6109.90.10.50 |
T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers Women's or girls': T-shirts | Women's long-sleeve or short-sleeve knitted tees made from Polyester-Rayon blend | ✅ Man-made fibers (Blend) |
6109.90.10.90 |
T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers Women's or girls': Other | Other knitted women's tops not classified as T-shirts (e.g., tunics, blouses) | ✅ Man-made fibers (Blend) |
🔍 Critical Note:
- "T-shirt" definition: A simple, lightweight, knitted garment, typically with short or long sleeves, no collar, and open neck.
- Polyester-Rayon is classified as "Of man-made fibers" under HS Chapter 61.
- Women's specific subheading applies.
- Long-sleeve does not change the HS code; it remains a T-shirt under 6109.90.10.50.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025年11月10日起 (Including subsequent imports)
🎯 1. 6109.90.10.50 —— Women's Knitted T-Shirts (Polyester-Rayon Blend)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Additional Tax | 0.0% |
| IEEPA Additional Tax | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0.0% = $0 |
| De Minimis Eligibility | ✅ Yes (If value ≤ $800) |
| Legal Basis Path | HTSUS:6109.90.10.50 → General Note 3 |
📌 Explanation:
- Base Tariff: 0% for knitted women's T-shirts of man-made fibers.
- Additional Taxes: No 301 Section tariffs or IEEPA surcharges apply to this specific HS code.
- Total Tax: 0%, making it one of the most tariff-friendly apparel categories for Chinese exports to the US.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Essential)
| Document | Must Provide | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include fiber content (e.g., 65% Polyester, 35% Rayon), knit type, sleeve length |
| ✅ Product Photos (Front/Back/Label) | ✔️ | Clear view of neckline, seams, and care label |
| ✅ Commercial Invoice | ✔️ | Must state "Women's Knitted T-Shirt, Polyester-Rayon Blend" |
| ✅ Packing List | ✔️ | List quantity, weight, and dimensions |
| ✅ Certificate of Origin (CO) | ✔️ | If claiming preferential rates under other FTAs |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Knitted Women's Tee, Man-Made Fiber, 0% Tax, De Minimis Eligible!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Long-sleeve knitted T-shirt | 6109.90.10.50 |
Misdeclare as "Blouse" → Higher tax |
| Woven Polyester-Rayon Top | 6105.30.00.00 |
Misdeclare as "Knitted" → Wrong chapter |
| Children's T-shirt | 6109.10.00.00 |
Misdeclare as "Women's" → Wrong subheading |
| Blend with >50% Cotton | 6109.10.00.00 |
Misdeclare as "Man-made" → Higher tax |
✅ 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom T-Shirts | Provide design specs and order confirmation to avoid "standard" classification issues |
| Mixed Fiber Content | Declare exact percentage (e.g., 60% Poly, 40% Rayon) to avoid customs dispute |
| De Minimis Shipments (<$800) | Automatically exempt from duties and taxes, but still require proper HS code |
| Seasonal Imports | Ensure compliance with labeling laws (e.g., FTC care labels) |
🌍 V. Global Main Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6109.90.10.50 |
0% | No special certification | Most tariff-friendly |
| 🇨🇳 China | 6109.90.10.50 |
0% | CCC (if applicable) | No additional tariffs |
| 🇪🇺 EU | 6109.90.10.50 |
0% (if GSP) | CE (if applicable) | GSP benefits may apply |
| 🇬🇧 UK | 6109.90.10.50 |
0% | UKCA (if applicable) | Post-Brexit tariffs |
| 🇦🇺 Australia | 6109.90.10.50 |
0% | RCM (if applicable) | No additional tariffs |
📌 Conclusion:
- USA, China, EU, UK, Australia all offer 0% tariff for knitted women's T-shirts of man-made fibers.
- No additional surcharges apply, making this a low-risk, low-cost apparel category for global export.
📌 VI. Common Mistakes & Pitfall Avoidance Guide (Blood and Tears Lessons)
❌ Mistake 1: Misdeclaring "Knitted" as "Woven"
👉 Consequence: Wrong HS code (e.g., 6105.30.00.00 vs 6109.90.10.50) → Potential 0% vs 0% but risk of audit
❌ Mistake 2: Not specifying "Women's" in declaration
👉 Consequence: Customs may reclassify as "Men's" or "Unisex" → Delay in clearance
❌ Mistake 3: Incorrect fiber percentage declaration
👉 Consequence: Customs may reassess as "Cotton Blend" → Higher tax (e.g., 5% vs 0%)
❌ Mistake 4: Ignoring de minimis rules
👉 Consequence: Small shipments (<$800) still require proper documentation → Fines or delays
✅ Correct Practice:
"Women's Knitted Long-Sleeve T-Shirt, 65% Polyester, 35% Rayon, Model XYZ, Compliant with FTC Labeling"
🎯 VII. Conclusion: Professional Declaration, Save Time and Cost!
🎯 Remember the Mnemonic:
🔹 "Knitted Women's Tee, Man-Made Fiber, 0% Tax, De Minimis Eligible!"
🔹 "HS Code Defines Tax, 0% is Gold, Declaration Must Be Precise!"
📌 Tips:
- If your T-shirts are originating from Vietnam, Mexico, Thailand, or Malaysia, you may still benefit from 0% tariff under USMCA or other FTAs.
- Always pre-classify with a customs broker if fiber content is complex (e.g., blends with elastane).
- Ensure FTC-compliant labeling (fiber content, country of origin, care instructions) to avoid penalties.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product specs + Apply for HS Code Advance Ruling (if unsure)
🚀 Let your T-shirts clear customs smoothly, efficiently, and profitably!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every cent you save counts!
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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。