hosiery and socks
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 |
商品图片
AI分析
🧦 Hosiery & Socks (Knitted or Crocheted)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Socks"?
Hosiery and socks are essential textile garments, classified primarily under Chapter 61 (Articles of Apparel and Clothing Accessories, Knitted or Crocheted). In international trade, precise classification depends on the material composition and specific type (e.g., pantyhose, knee-highs, ankle socks).
Key Distinction Points: * Synthetic Fibers (e.g., Nylon, Polyester, Spandex): Most common for hosiery and performance socks. * Other Textile Materials: If the material is not explicitly synthetic or cotton (which has different codes), it falls under "Other." * Knitted vs. Crocheted: All entries in the provided data assume these methods of manufacture.
⚠️ Critical Note:
- The provided data indicates four specific HS codes for "Hosiery/Socks."
- The primary differentiator among these codes is the Total Tax Rate, driven by varying Base Tariffs and Section 301 (122 Clause) / Additional Tariffs.
- Do not assume material without confirmation, as this drastically changes the tax burden.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here are the four potential HS Codes for Hosiery/Socks, ranked by tax efficiency:
| HS Code | Product Description (Summary) | Key Characteristics | Total Tax Rate |
|---|---|---|---|
| 6115.96.90.20 | Hosiery, knitted/crocheted; Pantyhose, tights, etc.; Likely Synthetic Fiber | High likelihood match for standard synthetic hosiery. | 24.6% |
| 6115.94.00.00 | Socks, consistent form with "Hosiery"; No material conflict | Generic "Other" socks, possibly lower tax bracket. | 28.8% |
| 6115.95.90.00 | Hosiery, knitted/crocheted; Material Undetermined | Initial judgment fits, but material ambiguity exists. | 31.0% |
| 6115.96.60.10 | Socks, consistent form; No material conflict | Specific sub-category of hosiery, likely higher tax due to base rate. | 36.3% |
🔍 Focus Reminder:
- 6115.96.90.20 offers the lowest total tax (24.6%) among the options, suggesting it may be the most favorable for standard synthetic hosiery.
- 6115.96.60.10 carries the highest tax (36.3%) due to a high base tariff (18.8%).
- Material Verification is Crucial: Misclassifying a synthetic sock as "Other" or vice versa can lead to significant tax discrepancies.
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Policy Analysis)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current (Includes Section 301/122 Clause tariffs)
🎯 1. 6115.96.90.20 —— Hosiery (Likely Synthetic Fiber) [RECOMMENDED IF SYNTHETIC]
| Item | Details |
|---|---|
| Base Tariff | 14.6% (Ad Valorem) |
| Additional Tariff (Section 301/122) | 0.0% |
| 122 Clause Tariff | +10.0% |
| Total Tax Rate | 24.6% |
| Tax Calculation | CIF Value × 24.6% |
| De Minimis Exemption? | ❌ Not Applicable (High tax rate generally disqualifies from low-value exemptions under current enforcement trends for textiles). |
| Legal Basis Path | HTSUS:6115.96.90.20 → Section 301 Footnote → 122 Clause Directive |
📌 Explanation:
- This code benefits from $0 Additional Tariff, making it the most cost-effective option if the product is indeed synthetic fiber pantyhose/tights.
- The 10% "122 Clause" is a specific trade remedy tariff.
- Total burden is moderate at 24.6%.
🎯 2. 6115.94.00.00 —— Other Socks
| Item | Details |
|---|---|
| Base Tariff | 11.3% |
| Additional Tariff (Section 301/122) | +7.5% |
| 122 Clause Tariff | +10.0% |
| Total Tax Rate | 28.8% |
| Tax Calculation | CIF Value × 28.8% |
| De Minimis Exemption? | ❌ Not Applicable |
| Legal Basis Path | HTSUS:6115.94.00.00 → Section 301 Footnote → 122 Clause Directive |
📌 Explanation:
- Lower base tariff (11.3%) but subject to 7.5% Additional Tariff.
- Total burden is 28.8%, slightly higher than the synthetic hosiery code.
🎯 3. 6115.95.90.00 —— Hosiery (Material Undetermined)
| Item | Details |
|---|---|
| Base Tariff | 13.5% |
| Additional Tariff (Section 301/122) | +7.5% |
| 122 Clause Tariff | +10.0% |
| Total Tax Rate | 31.0% |
| Tax Calculation | CIF Value × 31.0% |
| De Minimis Exemption? | ❌ Not Applicable |
| Legal Basis Path | HTSUS:6115.95.90.00 → Section 301 Footnote → 122 Clause Directive |
📌 Explanation:
- "Material Undetermined" creates uncertainty. If audited, customs may reclassify to a higher tax code.
- Total burden is 31.0%.
🎯 4. 6115.96.60.10 —— Socks (Specific Sub-category)
| Item | Details |
|---|---|
| Base Tariff | 18.8% |
| Additional Tariff (Section 301/122) | +7.5% |
| 122 Clause Tariff | +10.0% |
| Total Tax Rate | 36.3% |
| Tax Calculation | CIF Value × 36.3% |
| De Minimis Exemption? | ❌ Not Applicable |
| Legal Basis Path | HTSUS:6115.96.60.10 → Section 301 Footnote → 122 Clause Directive |
📌 Explanation:
- This code has the highest base tariff (18.8%), likely due to its specific classification within the "Other Hosiery" category.
- Total burden is 36.3%, the most expensive option. Avoid if possible.
🛠️ IV. Practical Clearance Advice (Avoiding Pitfalls)
✅ 1. Document Checklist (Mandatory)
| Document | Required? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail Material Composition (e.g., 80% Nylon, 20% Spandex). This is the #1 factor for HS code selection. |
| ✅ Product Photos | ✔️ | Clear images of the sock/hosiery, including labels/packaging. |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Hosiery" or "Socks" and Country of Origin. |
| ✅ Packing List | ✔️ | Weight, dimensions, and quantity. |
| ✅ Material Test Report | ✔️ | Lab test confirming fiber content (e.g., ASTM D276). Essential for verifying 6115.96 vs 6115.94. |
✅ 2. Classification Strategy (Key Tips)
🔥 "Confirm Material First, Then Choose Code!"
| Scenario | Recommended HS Code | Reason |
|---|---|---|
| Pantyhose/Tights (Synthetic) | 6115.96.90.20 |
Lowest tax (24.6%). Best for standard nylon/spandex hosiery. |
| General Socks (Other) | 6115.94.00.00 |
Mid-range tax (28.8%). Use if not specifically pantyhose. |
| Uncertain Material | 6115.95.90.00 |
High risk. Only use if material is truly unknown and you cannot test it. |
| Specific Sub-category | 6115.96.60.10 |
Highest tax (36.3%). Avoid unless product specifically fits this narrow definition. |
⚠️ Warning:
- Do NOT use6115.96.90.20for cotton socks. Cotton socks have different HS codes (e.g., 6115.10).
- Misclassification leads to back taxes + penalties.
✅ 3. Special Cases
| Situation | Advice |
|---|---|
| Sample Shipment | Ensure documentation matches the final commercial shipment. |
| Mixed Orders | If shipping socks and pantyhose together, declare them separately with correct HS codes. |
| De Minimis (Section 321) | NOT APPLICABLE. Due to the high tariff rates (24-36%), these goods generally do not qualify for the $800 de minimis exemption under current US CBP enforcement for Chinese-origin textiles. |
🌍 V. Market Comparison (2026 Update)
| Region | Recommended HS Code | Est. Duty Rate | Notes |
|---|---|---|---|
| 🇺🇸 USA | 6115.96.90.20 |
24.6% | Includes 10% 122 Clause Tariff. |
| 🇨🇳 China | 6115.96.90.20 |
~5-10% | No Section 301 tariffs. |
| 🇪🇺 EU | 6115.96 |
~12-16% | No US-style additional tariffs. |
📌 Conclusion:
- USA is the most challenging market due to Section 301/122 tariffs.
- Selecting6115.96.90.20is the optimal strategy for synthetic hosiery to minimize costs.
📌 VI. Common Mistakes & Pitfalls
❌ Mistake 1: Assuming all "socks" are the same.
👉 Result: Paying 36.3% instead of 24.6% due to misclassification.
Fix: Use material composition to determine the exact sub-code.
❌ Mistake 2: Ignoring the "122 Clause Tariff."
👉 Result: Underestimating landed cost. The 10% tariff is mandatory for most Chinese-origin textiles.
Fix: Always include the 10% in your cost calculations.
❌ Mistake 3: Declaring "Garments" generally.
👉 Result: Customs rejection or audit.
Fix: Use specific terms like "Knitted Hosiery" or "Synthetic Socks."
✅ Correct Declaration Example:
"Knitted Hosiery, Pantyhose, Synthetic Fiber (Nylon/Spandex), HS Code 6115.96.90.20, Country of Origin: China"
🎯 VII. Conclusion: Precision Saves Money!
🎯 Key Takeaway:
🔹 Synthetic Hosiery/Pantyhose →
6115.96.90.20(24.6%)
🔹 Other Socks →6115.94.00.00(28.8%)
🔹 Avoid6115.96.60.10(36.3%) unless absolutely necessary.
📌 Action Plan:
1. Confirm Material Composition of your product.
2. Select HS Code based on the table above.
3. Calculate Landed Cost including 24.6% (or applicable) tariff.
4. Prepare Documentation emphasizing material and origin.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every percentage point counts in textile trade!
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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。