cotton crew neck t shirt
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6110202079 | 34.0% | CN | US | 官方文档 |
| 6109100012 | 34.0% | CN | US | 官方文档 |
| 6109100004 | 34.0% | CN | US | 官方文档 |
商品图片
AI分析
👕 Cotton Crew Neck T-Shirt (Pure Cotton)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Know Your "T-Shirt"?
The Cotton Crew Neck T-Shirt is a staple garment in global apparel trade. Made primarily from 100% cotton, it falls under knitted or crocheted articles in the Harmonized System (HS).
In international trade, classification depends on: - Material composition (e.g., 100% cotton vs. blended) - Knitting type (e.g., machine-knitted vs. hand-crocheted) - Design specifics (e.g., crew neck, V-neck, graphic prints) - Intended use (casual wear, sportswear, promotional items)
⚠️ Critical Distinction:
- If the T-shirt is 100% cotton and knitted, it generally falls under Chapter 61 (Articles of Apparel).
- Specific HS codes depend on sub-category details, such as whether it's a "T-shirt" or general "knitted garment."
📦 II. HS Code Classification Details (2026 Latest Tariff Reference)
| HS Code | Product Description | Applicable Scenario | Material |
|---|---|---|---|
6110.20.20.79 |
Pure Cotton T-shirt, Knitted/Crocheted Articles | Casual knitwear, promotional cotton shirts | 100% Cotton |
6109.10.00.12 |
Pure Cotton T-shirt, Compliant with Cotton & T-shirt Classification | Standard cotton crew neck shirts | 100% Cotton |
6109.10.00.04 |
Pure Cotton T-shirt, Material: Cotton, Form: T-shirt | Basic cotton T-shirts, generic design | 100% Cotton |
🔍 Key Reminder:
- All three HS codes apply to 100% cotton, crew neck T-shirts.
- The difference lies in sub-classification details, which may affect tariff rates and customs scrutiny.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: As of 2025 (current policy)
🎯 1. 6110.20.20.79 — Pure Cotton T-Shirt, Knitted/Crocheted Articles
| Item | Content |
|---|---|
| Base Tariff | 16.5% (ad valorem) |
| Added Tariff | +7.5% (Section 301 Tariff) |
| 122-Clause Tariff | +10% (Section 122: Anti-Dumping/Countervailing) |
| Total Tariff | 34.0% |
| Tax Calculation | CIF Value × 34% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | Section 301 + Section 122 + HTS 6110.20.20.79 |
📌 Explanation:
- Base Tariff (16.5%): Standard MFN (Most Favored Nation) rate for knitted cotton garments.
- Section 301 Tariff (7.5%): Additional duty imposed on Chinese-origin goods.
- Section 122 Tariff (10%): Anti-dumping or countervailing duty for specific cotton products.
- Total: 34%, a high tariff requiring strategic planning.
🎯 2. 6109.10.00.12 — Pure Cotton T-Shirt, Compliant with Cotton & T-shirt Classification
| Item | Content |
|---|---|
| Base Tariff | 16.5% |
| Added Tariff | +7.5% |
| 122-Clause Tariff | +10% |
| Total Tariff | 34.0% |
| Tax Calculation | CIF × 34% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | Section 301 + Section 122 + HTS 6109.10.00.12 |
📌 Note:
- Same tariff structure as6110.20.20.79.
- Applies to standard cotton crew neck T-shirts with clear classification.
🎯 3. 6109.10.00.04 — Pure Cotton T-Shirt, Material: Cotton, Form: T-Shirt
| Item | Content |
|---|---|
| Base Tariff | 16.5% |
| Added Tariff | +7.5% |
| 122-Clause Tariff | +10% |
| Total Tariff | 34.0% |
| Tax Calculation | CIF × 34% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | Section 301 + Section 122 + HTS 6109.10.00.04 |
📌 Note:
- Identical to previous codes.
- Any 100% cotton crew neck T-shirt from China is subject to 34% total tariff.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Required Documentation Checklist (Mandatory)
| Document | Required? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must specify "100% Cotton Crew Neck T-Shirt" |
| ✅ Packing List | ✔️ | Detail quantity, size, color, and packaging |
| ✅ Product Photos | ✔️ | Show neckline, fabric texture, labels |
| ✅ Fabric Composition Label | ✔️ | Must state "100% Cotton" |
| ✅ Certificate of Origin | ✔️ | If not from China, may qualify for lower rates |
| ✅ Brand Authorization Letter | ✔️ | For branded items |
| ✅ Third-Party Test Report | ✔️ | OEKO-TEX, ISO 9001, etc. |
✅ 2. Declaration Tips (Critical for Smooth Clearance)
🔥 "Cotton + Crew Neck + 100% = Accurate Code!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| 100% Cotton Crew Neck T-Shirt | 6109.10.00.12 or 6109.10.00.04 |
Misclassify as "blended" → Lower tariff but audit risk |
| 100% Cotton with Logo | Same as above | Omit brand details → Delayed clearance |
| Mixed Fabric (e.g., 90% Cotton + 10% Polyester) | Different HS Code (e.g., 6109.90) |
Claim 100% cotton → Penalty + 34% tariff still applied |
| Promotional Shirts (with branding) | Same as above | No brand info → Customs rejection |
✅ 3. Special Cases Handling
| Situation | Recommended Action |
|---|---|
| OEM Custom T-Shirts | Provide customer order + design specs to avoid "non-standard" classification |
| T-Shirts with Embroidery/Prints | Still 6109.10.00.12/04 if 100% cotton |
| T-Shirts for Medical/Industrial Use | May qualify for different HS Code,需提供证明 |
| T-Shirts for Military/Aerospace | Special customs treatment possible with documentation |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6109.10.00.12 |
34% (China origin) | OEKO-TEX, CPSIA | High tariff, strict scrutiny |
| 🇨🇳 China | 6109.10.00.12 |
5% | CCC, GB Standards | No additional tariffs |
| 🇪🇺 EU | 6109.10.00.12 |
0–8% (if CE compliant) | CE, REACH | Lower tariffs, strict labeling |
| 🇦🇺 Australia | 6109.10.00.12 |
5% | RCM | Moderate tariffs |
| 🇯🇵 Japan | 6109.10.00.12 |
0–8% | PSE | Low tariffs, strict QC |
📌 Conclusion:
- USA imposes the highest tariff (34%) on Chinese cotton T-shirts.
- Other markets have lower or no additional tariffs.
- Strategic sourcing or alternative production locations may reduce costs significantly.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Mislabeling "blended cotton" as "100% cotton"
👉 Consequence: Tariff audit + 34% tariff applied retroactively.
❌ Mistake 2: Omitting crew neck details in declaration
👉 Consequence: Customs classification error → Delay or rejection.
❌ Mistake 3: Using generic terms like "cotton shirt" without specifics
👉 Consequence: Incorrect HS Code → Higher tariff or penalty.
❌ Mistake 4: No fabric composition label or photo
👉 Consequence: Customs holds shipment for verification.
✅ Correct Practice:
"100% Cotton Crew Neck T-Shirt, Unisex, Size M, White, Model XYZ, OEKO-TEX Certified"
🎯 VII. Conclusion: Accurate Classification, Faster Clearance, Lower Costs!
🎯 Remember the Rules:
🔹 "Cotton + Crew Neck = 100% Accuracy"
🔹 "HS Code = 34% Tariff, Wrong Code = Penalty"
🔹 "Documentation = Key to Smooth Customs"
📌 Pro Tip:
If your T-shirts are originating from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for tariff exemptions under USMCA or ASEAN agreements, reducing total tariff to 0–5%.
Recommendation: Apply for Advance Rulings before shipment to avoid surprises.
📣 Take Action Now:
📞 Contact a licensed customs broker + Provide product specs + Request HS Code pre-ruling
🚀 Ensure your cotton T-shirts clear customs smoothly, save costs, and boost profits!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every dollar you save is a dollar you keep!
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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。