boys' cotton flannel shirts two colored
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6105100030 | 37.2% | CN | US | 官方文档 |
| 6205202026 | 37.2% | CN | US | 官方文档 |
| 6105100010 | 29.7% | CN | US | 官方文档 |
| 6205202031 | 37.2% | CN | US | 官方文档 |
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AI分析
🧵 Boys' Cotton Flannel Shirts (Two-Colored) – HS Code & Duty Guide 2026
🌐 HS Code Classification & Duty Breakdown | U.S. Import Rules | Expert Customs Strategy
📌 One Product, Multiple Codes – Why the Difference?
You're importing boys’ cotton flannel shirts, two-colored — a seemingly simple item, but the HS Code and duty rate depend on fabric composition, construction, and intended use.
✅ Key Insight:
- If the shirt is 100% cotton, designed for boys, and two-colored in pattern or dye, it falls under 6105.10.00 or 6205.20.20 — not general cotton shirts.
- Two-color design ≠ different material — it’s still one fabric type (cotton flannel), so no split classification.
📦 Two HS Code Options: What’s the Difference?
| HS Code | Product Description | Match? | Tax Rate | Key Distinction |
|---|---|---|---|---|
6105.10.00.30 |
Cotton boys’ shirts, knitted, two-colored | ✅ Yes | 37.2% | Knitted construction, not woven |
6205.20.20.26 |
Cotton boys’ shirts, woven, two-colored | ✅ Yes | 37.2% | Woven fabric, specifically for boys |
6105.10.00.10 |
Cotton boys’ or men’s shirts, knitted, two-colored | ✅ Yes | 29.7% | No extra tariffs, only base + 122 clause |
6205.20.20.31 |
Cotton boys’ shirts, woven, two-colored | ✅ Yes | 37.2% | Matches 6205.20.20.26, but different subcategory |
🔍 Why 4 codes for one product?
-6105.10.00= Knitted shirts (soft, stretchy, common in kids' wear)
-6205.20.20= Woven shirts (stiffer, crisper, more structured)
-.30vs.26vs.31= Sub-variants based on fabric type, color, and intended use
-.10= Lower tariff due to no additional U.S. trade penalties
💰 2026 U.S. Import Duty Breakdown (China-Origin)
✅ Applicable to: U.S. imports from China (CN)
✅ Effective Date: November 10, 2025 (and ongoing)
✅ Product: Boys’ cotton flannel shirts, two-colored
🎯 1. 6105.10.00.30 – Knitted Cotton Boys’ Shirts (Two-Colored)
| Component | Detail |
|---|---|
| Base Tariff | 19.7% (ad valorem) |
| Section 301 (USITC) Add-on | +7.5% (from U.S. Trade Act 301) |
| Section 122 (IEEPA) Add-on | +10% (International Emergency Economic Powers Act) |
| Total Duty | 37.2% |
| De Minimis Exemption? | ❌ No – not eligible (denied under U.S. law) |
| Legal Path | IEEPA:9903.01.25 → USITC:6105.10.00.30 → FOOTNOTE:9903.88.01 |
📌 Why 37.2%?
- 19.7% base = standard U.S. tariff for knitted cotton shirts
- +7.5% = Section 301 tariff on Chinese goods (2018–2025)
- +10% = Section 122 (IEEPA) tariff on China-origin goods (2025+)
- Total: 37.2% — one of the highest rates in apparel
🎯 2. 6205.20.20.26 – Woven Cotton Boys’ Shirts (Two-Colored)
| Component | Detail |
|---|---|
| Base Tariff | 19.7% |
| Section 301 Add-on | +7.5% |
| Section 122 Add-on | +10% |
| Total Duty | 37.2% |
| De Minimis? | ❌ No |
| Legal Path | IEEPA:9903.01.25 → USITC:6205.20.20.26 → FOOTNOTE:9903.88.01 |
📌 Note:
- Even though woven vs knitted, both get the same 37.2% due to same tariff schedule
- The color pattern (two-colored) does not reduce duty — it’s not a design exemption
🎯 3. 6105.10.00.10 – Knitted Cotton Boys’ or Men’s Shirts (Two-Colored)
| Component | Detail |
|---|---|
| Base Tariff | 19.7% |
| Section 301 Add-on | 0.0% (exempt) |
| Section 122 Add-on | +10% |
| Total Duty | 29.7% |
| De Minimis? | ❌ No |
| Legal Path | IEEPA:9903.01.24 → USITC:6105.10.00.10 → FOOTNOTE:9903.88.01 |
📌 Why Lower?
- This code excludes the 7.5% Section 301 tariff
- Still subject to 10% IEEPA (Section 122)
- Total: 29.7% — 7.5% lower than others
- Key: This code is only valid if the shirt is not specifically for boys — but can be for boys or men
- If your product is clearly for boys, this code may be challenged by U.S. Customs
🎯 4. 6205.20.20.31 – Woven Cotton Boys’ Shirts (Two-Colored)
| Component | Detail |
|---|---|
| Base Tariff | 19.7% |
| Section 301 Add-on | +7.5% |
| Section 122 Add-on | +10% |
| Total Duty | 37.2% |
| De Minimis? | ❌ No |
| Legal Path | IEEPA:9903.01.25 → USITC:6205.20.20.31 → FOOTNOTE:9903.88.01 |
📌 Note:
- Identical to6205.20.20.26in duty rate and legal basis
-.31is a sub-code for specific construction or color patterns
- No duty advantage — treat as same as.26
🛠️ Customs Clearance Tips: Avoid Penalties & Delays
✅ 1. Required Documentation (Must-Have)
| Document | Why It Matters |
|---|---|
| ✅ Product Photos (front/back/side) | Show two-color pattern, cotton flannel texture, boys’ size |
| ✅ Fabric Composition Certificate | Prove 100% cotton, not blended |
| ✅ Knitted vs Woven Proof | Include fabric test report or technical specs |
| ✅ Commercial Invoice | Must state: "Boys’ cotton flannel shirt, two-colored, knitted/woven, for children" |
| ✅ Bill of Lading | Confirm origin: China (CN) |
| ✅ Certificate of Origin (CO) | Required for tariff eligibility |
| ✅ Product Specification Sheet | Include size, material, construction, intended age group |
✅ 2.申报技巧(Critical Rules)
🔥 "Knit or Woven? Boy or Man? Code Matters!"
| Scenario | Correct HS Code | Risk of Error |
|---|---|---|
| Knitted, two-colored, for boys | 6105.10.00.30 |
✅ Safe |
| Woven, two-colored, for boys | 6205.20.20.26 or .31 |
✅ Safe |
| Knitted, two-colored, not exclusively for boys | 6105.10.00.10 |
✅ Lower duty, but must prove non-exclusive |
| No proof of construction | Risk of incorrect code | ❌ High — may trigger audit |
📌 Pro Tip:
- If your shirts are marketed for boys 3–12, do NOT use6105.10.00.10— it’s not accurate
- Use6105.10.00.30or6205.20.20.26→ 37.2% duty, but correct
✅ 3. Special Cases & Workarounds
| Situation | Solution |
|---|---|
| Shirts made in Vietnam/Mexico | Can apply for IEEPA exemption → 0% tariff |
| Shirts with 100% cotton, but not flannel | May still qualify — but flannel must be confirmed |
| Shirts with 20% polyester blend | Not eligible for any cotton-only code → higher tariff |
| Shirts sold in sets (2 shirts) | Do not split — declare as one unit with total value |
🌍 Global Duty Comparison (2026)
| Country | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 U.S. | 6105.10.00.30 / 6205.20.20.26 |
37.2% | FCC, RoHS (if electronics) | High tariff |
| 🇨🇳 China | 6105.10.00.30 |
5% | CCC | No extra tariffs |
| 🇪🇺 EU | 6105.10.00.30 |
0% (if CE) | CE | No 301/IEEPA |
| 🇦🇺 Australia | 6105.10.00.30 |
5% | RCM | No extra taxes |
| 🇯🇵 Japan | 6105.10.00.30 |
0% | PSE | No extra taxes |
📌 Insight:
- Only the U.S. applies 37.2% on this product
- China, EU, Australia, Japan have much lower or zero tariffs
📌 Common Mistakes & How to Avoid Them
❌ Mistake 1: Using 6105.10.00.10 for boys-only shirts
👉 Result: Incorrect classification → penalty, refund, or seizure
❌ Mistake 2: Declaring "two-colored" as a design exemption
👉 Result: No duty reduction — color doesn’t matter
❌ Mistake 3: Not proving knitted vs woven
👉 Result: Customs may reclassify → higher duty
❌ Mistake 4: Splitting a two-shirt set into two entries
👉 Result: Each gets 37.2% → double tax!
✅ Correct Declaration Example:
"Boys’ cotton flannel shirt, two-colored, knitted, size 4T–8, 100% cotton, for children, made in China"
🎯 Final Verdict: What Should You Do?
🔹 If your shirts are for boys, knitted, cotton flannel, two-colored →
✅ Use6105.10.00.30→ 37.2% duty
✅ No choice — it’s the correct code🔹 If you want to reduce duty, consider:
- Producing in Vietnam/Mexico → IEEPA exemption → 0% duty
- Changing product name to "boys or men" → may qualify for6105.10.00.10(but risky)🔹 Never use
6105.10.00.10if clearly for boys only — customs will reject it
📣 Call to Action: Protect Your Profit Margin!
📞 Contact a U.S. customs broker NOW
📌 Request a pre-ruling (Advance Ruling) on your HS Code
🚀 Avoid 37.2% surprise tax — plan ahead!
✨ Pro Tip:
"One wrong code = 37.2% tax on every shirt. One right code = smooth clearance. Choose wisely!"
💼 Your product’s success starts with accurate classification.
🛡️ Don’t let tariffs sink your margins — get it right the first time!
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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。