Women's Long Sleeve Polyester Rayon T Shirt
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 |
| 6109901070 | 49.5% | CN | US | 官方文档 |
| 6208920010 | 33.5% | CN | US | 官方文档 |
| 6208920030 | 33.5% | CN | US | 官方文档 |
| 6114303070 | 32.4% | CN | US | 官方文档 |
| 6114909070 | 15.6% | CN | US | 官方文档 |
商品图片
AI分析
👕 Women's Long Sleeve Polyester-Rayon T-Shirt (Knitted/Crocheted)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Really Understand "T-Shirts"?
A Women's Long Sleeve Polyester-Rayon T-Shirt falls under the category of knitted or crocheted apparel. In international trade, the classification depends heavily on: 1. Fabric Composition: Here, it is a blend of Polyester (Synthetic/Man-made Fiber) and Rayon (Regenerated Fiber, technically "other textile materials" in many customs contexts, but often grouped with synthetics or viscount depending on specific national interpretations. Note: In the provided DATA, these items are classified under "Of man-made fibers" or "Of other textile materials" broadly categorized as man-made/synthetic blends for duty purposes in this specific dataset). 2. Garment Type: It is explicitly a T-shirt (not a tank top or singlet). 3. Gender: Women's or Girls'.
⚠️ Key Distinction:
- If the item is knitted/crocheted (soft, stretchy fabric, jersey knit) → It belongs to Chapter 61.
- If the item is woven (flat fabric, no stretch) → It would likely fall under Chapter 62 (e.g., blouses or shirts).
- Critical Note on Materials: Polyester is a "man-made fiber." Rayon is a "regenerated fiber" (often treated similarly to man-made in broad tariff lines unless specific distinctions apply). The provided DATA classifies these specific T-shirt types under 6109.90.10.50, indicating they are treated as "Of man-made fibers" for this specific customs tariff line.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Alignment)
Based on the provided <DATA>, the following HS Codes and Tax structures apply to Women's/Girls' Knitted/Crocheted T-shirts made from Polyester-Rayon blends (classified under "Man-made fibers" in this dataset):
| HS Code | Product Description | Material Category | Tax Rate (Total) |
|---|---|---|---|
6109.90.10.50 |
T-shirts, singlets, tank tops... Of man-made fibers: Women's or girls': T-shirts: Women's | Man-made Fibers (Polyester-Rayon Blend) | 0.0% |
6109.90.10.70 |
T-shirts, singlets, tank tops... Of man-made fibers: Women's or girls': Tank tops and singlets: Girls' | Man-made Fibers | 0.0% |
6114.30.30.70 |
Other garments, knitted or crocheted: Of man-made fibers: Other Other: Women's or girls' | Man-made Fibers | 0.0% |
6208.92.00.10 |
Women's or girls' singlets... Bathrobes, dressing gowns... Of man-made fibers: Women's | Man-made Fibers | 0.0% |
6208.92.00.30 |
Women's or girls' singlets... Other: Of man-made fibers Other: Women's | Man-made Fibers | 0.0% |
6114.90.90.70 |
Other garments, knitted or crocheted: Of other textile materials: Other Other: Other | Other Textile Materials | 0.0% |
🔍 Focus for T-Shirts:
The most accurate code for a standard Women's Long Sleeve T-Shirt from the provided list is6109.90.10.50.
- Description Match: "T-shirts... Of man-made fibers... Women's".
- Why not 6109.90.10.70? That code is for "Tank tops and singlets: Girls'". If your product is a T-shirt (with sleeves) and Women's, it must use...50. If it were a Girls' Tank Top, it would use...70.
- Polyester-Rayon Blend: Treated as "Man-made fibers" in this specific tariff line context.
💰 III. 2026 Latest Tariff Rate Details (Zero Duty Scenario)
✅ Applicable Country: Based on the
0.0%total tax and structure, this aligns with specific preferential or zero-duty classifications (e.g., certain Chinese exports to specific markets, or internal regional trade, or specific duty-free treatment for these categories in the source jurisdiction).
✅ Product: Women's Knitted T-Shirt (Polyester-Rayon).
✅ HS Code:6109.90.10.50
🎯 1. 6109.90.10.50 —— Women's Knitted T-Shirt (Man-made Fibers)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Basic Customs Duty: 0.0%) |
| Surcharges | 0.0% (Additional Surcharges: 0.0%) |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 Tax |
| De Minimis Applicability | N/A (Since tax is 0%, de minimis is irrelevant for duty savings, but must still be declared). |
| Legal Basis Path | HS:6109.90.10.50 → Tax:0.0% |
📌 Explanation:
- This specific classification enjoys a 0% total tax rate.
- This is significantly different from high-duty items (like electronics or steel).
- Important: Ensure the declaration clearly states "Knitted" and "T-shirt". If misdeclared as "Woven Shirt" or "Sweater," the HS Code may change to6114.30.30.70or6110.30, which also shows 0.0% in the data, but compliance with the "T-shirt" definition is key for statistical and regulatory purposes.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state: Polyester-Rayon Blend, Knitted Construction, Long Sleeve. |
| ✅ Fabric Composition Label | ✔️ | Photo of the internal label showing % (e.g., 65% Polyester, 35% Rayon). |
| ✅ Product Images | ✔️ | Front, back, and close-up of the sleeve/collar to prove it is a T-shirt (not a tank top or blouse). |
| ✅ Commercial Invoice | ✔️ | Description: "Women's Knitted Long Sleeve T-Shirt, Polyester-Rayon." |
| ✅ Origin Certificate | ✔️ | If applicable for preferential rates (though here it is 0% anyway). |
| ✅ Packing List | ✔️ | Clear count of pieces. |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Knitted T-Shirt, Man-Made Fiber, Code .50, Zero Duty Clear!"
| Scenario | Correct Declaration | Common Error |
|---|---|---|
| Long Sleeve T-Shirt (Women's) | 6109.90.10.50 |
Misdeclaring as Tank Top (...70) → Wrong code. |
| Woven Shirt (e.g., Cotton Button-Down) | NOT 6109 | Would be Chapter 62 (e.g., 6206.40). Don't use 6109 for woven items. |
| Polyester + Cotton Blend | Check Specific Rules | The data shows "Man-made fibers" for Polyester-Rayon. For Poly-Cotton, rules may differ; always verify. |
| Girls' Tank Top | 6109.90.10.70 |
Don't use .50 for girls' tank tops. |
✅ 3. Special Handling
| Situation | Handling Advice |
|---|---|
| Blended Fabric (Poly-Rayon) | Ensure the declaration says "Man-made fibers" as per the dataset's logic. Rayon is regenerated synthetic; often grouped with synthetics for tariff lines like 6109.90. |
| Sample Shipments | Even if duty-free, declare accurately. "0% tax" does not mean "no declaration." |
| Multiple Sizes/Packs | Declare as "T-Shirts" generically. Avoid listing "Size S, M, L" as separate line items unless required by local customs. |
🌍 V. Global Market Comparison (2026 Context)
| Market | Recommended HS Code | Estimated Duty (China Origin) | Notes |
|---|---|---|---|
| USA | 6109.90.10 |
0% - 16% | Depends on specific USITC rulings. Some textile items have higher duties. Note: The provided data shows 0%, which may reflect a specific preferential agreement or dataset limitation. US general rates can be higher. |
| EU | 6109.90.90 |
12% | Standard MFN rate. GSP may apply for developing countries. |
| UK | 6109.90.00 |
12% | Similar to EU post-Brexit. |
| Canada | 6109.10.00 |
0% - 20% | Varies by fiber content. |
| China | 6109.90.10 |
10% | Import duty for foreign textiles. |
📌 Critical Insight:
The 0% rate in the provided<DATA>is specific to the dataset's jurisdiction/rules. In many Western markets (like the US/EU), cotton/synthetic blends often attract 10-20% duty.
⚠️ Warning: Do not assume 0% globally. Verify with the importing country's latest tariff schedule. The provided data likely reflects a specific zero-duty scenario (e.g., internal transfer, specific FTA, or simplified dataset).
📌 VI. Common Mistakes & Pitfall Guide (Blood & Tears Lessons)
❌ Mistake 1: Calling a Knitted T-Shirt a "Blouse" or "Shirt"
👉 Consequence: May be misclassified under Chapter 62 (Woven), leading to incorrect HS code and potential audit.
✅ Fix: Always use "Knitted T-Shirt" in the description.
❌ Mistake 2: Ignoring the Sleeve Length
👉 Consequence: "T-shirt" (6109) covers all sleeve lengths. But if it has a collar/zipper, it might be a "Polo" (6110) or "Jacket" (6103/6104).
✅ Fix: Ensure it has no collar, no buttons, no zipper (except neckband) to qualify as a "T-shirt."
❌ Mistake 3: Mislabeling Poly-Rayon as "Cotton"
👉 Consequence: If customs finds it's not cotton, they may reclassify it under a different "Other textile material" code, potentially triggering different tax rules.
✅ Fix: Accurate fiber composition is mandatory.
🎯 VII. Conclusion: Clear, Compliant, Cost-Effective!
🎯 Remember the Key:
🔹 "Knitted T-Shirt, Women's, Poly-Rayon →
6109.90.10.50"
🔹 "Zero Tax in this Dataset, but Verify for Your Country!"
🔹 "Don't Call It a Blouse, Call It a T-Shirt!"
📌 Pro Tip:
If your shipment is small (< $800 in US), you might qualify for De Minimis (Section 321), but accurate HS code is still required for data security and anti-dumping checks.
For large shipments, the 0% rate is a huge advantage. Ensure your commercial invoice matches the HS Code exactly.
📣 Immediate Action:
📞 Contact your freight forwarder with the exact description: "Women's Knitted Long Sleeve T-Shirt, Polyester-Rayon Blend"
🚀 Secure your 0% duty benefit by ensuring perfect classification!
✨ Professional clearance starts with accurate classification!
💼 Your cost efficiency depends on the details!
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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。