textile clothing
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6109100004 | 34.0% | CN | US | 官方文档 |
| 6109100027 | 34.0% | CN | US | 官方文档 |
| 5501190000 | 42.5% | CN | US | 官方文档 |
| 5203000500 | 40.0% | CN | US | 官方文档 |
商品图片
AI分析
👕 Textile Clothing (Apparel & Fibers)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: What exactly are we trading?
"Textile Clothing" is a broad term encompassing finished garments, knitwear, and raw textile fibers used in manufacturing. In international trade, precise classification is critical because the difference between a finished T-shirt and a yarn spool can change the tariff burden by nearly double.
We categorize these goods into two main groups based on the provided data:
1. Finished Garments (Apparel)
T-shirts & Vests: Knitted or crocheted tops. These are consumer goods intended for direct wear.
* Classification Logic:* They fall under Chapter 61 (Articles of Apparel and Clothing Accessories, Knitted or Crocheted).
2. Raw Textile Fibers (Industrial Raw Materials)
Synthetic Fibers: Such as Nylon or Polyamide long filaments.
* Cotton Fibers: Processed cotton (carded or combed).
* Classification Logic:* These fall under Chapter 55 (Man-made Fibers) and Chapter 52 (Cotton).
⚠️ Key Distinction Point:
- If it is a finished wearable item (T-shirt/Vest) → Classified under 6109.
- If it is raw material (Yarn/Fiber) → Classified under 5501 (Synthetic) or 5203 (Cotton).
- Do not mix finished goods with raw materials in one shipment unless clearly separated, as tariffs differ significantly.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided dataset, here is the authoritative breakdown for "Textile Clothing" items:
| HS Code | Product Description | Application Scenario | Material Type |
|---|---|---|---|
6109.10.00.04 |
T-shirts, singlets, and other vests, of cotton (Knitted) | Finished T-shirts, casual tops, summer wear | ✅ Cotton Garment |
6109.10.00.27 |
Other T-shirts, singlets, and other vests, of textile materials (Knitted) | Synthetic blends, polyester tops, generic knitted tops | ✅ Textile Garment |
5501.19.00.00 |
Filament tow, filaments, of nylon or other polyamides | Raw synthetic yarn, industrial filament bases | ❌ Raw Fiber (Synthetic) |
5203.00.05.00 |
Cotton fibres, carded or combed | Raw cotton bales, processing-stage fibers | ❌ Raw Fiber (Cotton) |
🔍 Key Reminder:
- Garments (6109) are subject to lower base tariffs (16.5%) but still face heavy additional duties.
- Fibers (5501,5203) are raw materials subject to higher base tariffs (7.5% or 5.0%) and significantly higher Additional Tariffs (25%).
- Misclassifying a T-shirt as a "Textile Fiber" (5501) to avoid garment tariffs is a high-risk audit target.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Post-2025 Import Rules Apply
🎯 1. 6109.10.00.04 & 6109.10.00.27 —— Knitted T-shirts & Vests (Finished Goods)
These two codes cover the vast majority of finished knitwear (T-shirts, tank tops). The tax structure is identical for both.
| Item | Details |
|---|---|
| Base Tariff | 16.5% |
| Additional Tariff (Section 301) | 7.5% |
| 122 Clause Tariff | 10% |
| Total Effective Tax Rate | 34.0% |
| Tax Calculation | CIF Value × 34.0% |
| De Minimis Exemption | ❌ Not Eligible (Deny de minimis for Section 301 items) |
| Legal Basis Path | Base Rate → Section 301 List → 122 Clause (if applicable) |
📌 Explanation:
- Base Tariff (16.5%): Standard MFN (Most Favored Nation) rate for knitted cotton/textile tops.
- Additional Tariff (7.5%): Applied under US Trade Act Section 301 for goods from China.
- 122 Clause Tariff (10%): Specific administrative or trade clause surcharge.
- Total 34%: This is the landed cost impact before VAT/GST or other local fees.
🎯 2. 5501.19.00.00 —— Synthetic Fibers (Nylon/Polyamide)
| Item | Details |
|---|---|
| Base Tariff | 7.5% |
| Additional Tariff (Section 301) | 25.0% |
| 122 Clause Tariff | 10% |
| Total Effective Tax Rate | 42.5% |
| Tax Calculation | CIF Value × 42.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base Rate → Section 301 (Higher bracket for synthetic raw materials) → 122 Clause |
📌 Explanation:
- Raw synthetic fibers face a much higher total burden (42.5%) than finished garments (34%).
- The 25% Additional Tariff is significantly higher than the 7.5% for garments, reflecting trade policy priorities on raw material imports.
🎯 3. 5203.00.05.00 —— Cotton Fibers (Carded/Combed)
| Item | Details |
|---|---|
| Base Tariff | 5.0% |
| Additional Tariff (Section 301) | 25.0% |
| 122 Clause Tariff | 10% |
| Total Effective Tax Rate | 40.0% |
| Tax Calculation | CIF Value × 40.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base Rate → Section 301 (Raw agricultural/textile inputs) → 122 Clause |
📌 Explanation:
- Although the Base Tariff is lowest (5.0%), the 25% Additional Tariff pushes the total to 40.0%.
- This makes importing raw cotton fibers from China extremely expensive compared to finished cotton garments (6109).
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must explicitly state "Knitted T-Shirt" or "Nylon Filament" – do not use vague terms like "Textile Product". |
| ✅ Packing List | ✔️ | Clearly separate Garments from Fibers if shipped together. |
| ✅ Material Composition Statement | ✔️ | For 6109: Specify "100% Cotton" or "Polyester Blend". For 5501: Specify "Polyamide". |
| ✅ Country of Origin Certificate | ✔️ | Crucial for confirming China origin to apply/add Section 301 duties correctly. |
| ✅ Product Photos | ✔️ | Show labels, tags, and fabric texture to prove whether it is a finished good or raw fiber. |
✅ 2. Classification Strategy (Crucial Keywords)
🔥 Rule of Thumb:
"If it fits, it's a Garment (6109). If it's in a bundle/spool, it's a Fiber (5501/5203)."
| Scenario | Correct HS Code | Wrong HS Code | Consequence |
|---|---|---|---|
| Finished T-Shirt | 6109.10.00.04 |
5203.00.05.00 |
Risk of Audit: Customs will reclassify, charge 40% instead of 34%, and impose fines. |
| Nylon Yarn Spool | 5501.19.00.00 |
6109.10.00.27 |
Risk of Audit: Misdeclaring raw material as finished goods is fraud. Seizure likely. |
| Mixed Shipment | Split Line Items | Single Line Item | Delay: Customs will break down the shipment, assess each separately, causing demurrage fees. |
✅ 3. Special Considerations
| Issue | Solution |
|---|---|
| High Total Duty (34%-42.5%) | Calculate landed cost carefully. Consider FTA alternatives if fiber is sourced from non-China countries (e.g., Vietnam, Cambodia). |
| De Minimis Loophole Closure | Do not attempt to use $800 de minimis exemption for these items. Section 301 and 122 Clause items are explicitly excluded. |
| Fabric vs. Garment | If importing cut fabric panels (not yet sewn), check Chapter 60 or 54/55. Once sewn, it becomes Chapter 61. Ensure your description matches the state of completion. |
🌍 V. Global Market Comparison (2026 Snapshot)
| Market | HS Code Focus | Total Duty (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 6109 / 5501 / 5203 |
34% - 42.5% | Highest burden due to 301 + 122 Clause. |
| 🇪🇺 EU | 6109 |
~12% | No Section 301 equivalent, but strict origin rules. |
| 🇨🇳 China | 6109 |
~10-15% | Import duty into China for foreign textiles. |
| 🇻🇳 Vietnam | 6109 |
0% (with Form E) | If fiber is sourced locally or from FTA partners, duty can be 0%. |
📌 Strategic Insight:
- For the US Market, shipping finished T-shirts from China is costly (34%).
- For Raw Fibers from China, the cost is even higher (40-42.5%).
- Recommendation: Consider sourcing raw materials from non-China FTA countries (e.g., Thailand for Nylon, India for Cotton) to avoid Section 301 tariffs.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Labeling a T-shirt as "Textile Fabric" to claim lower duty.
👉 Result: Customs rejects, reclassifies to 6109, charges 34%, and issues a penalty.
❌ Error 2: Assuming "Cotton" always means low duty.
👉 Result: Raw cotton (5203) has a 25% additional tariff, making it more expensive than some finished garments.
❌ Error 3: Ignoring the "122 Clause".
👉 Result: Underestimating landed cost by 10%. Every item listed in the data includes this 10% surcharge.
✅ Best Practice:
Always specify: "Finished Knitted Garment, 100% Cotton, T-Shirt Style" for
6109.
Always specify: "Nylon 66 Filament Tow, Raw Material" for5501.
Clarity prevents delays.
🎯 VII. Conclusion: Smart Sourcing, Smarter Tariffs
🎯 Key Takeaway:
- Garments (
6109): 34% Total Duty.- Synthetic Fibers (
5501): 42.5% Total Duty.- Cotton Fibers (
5203): 40.0% Total Duty.
🚀 Action Plan:
1. Verify State of Completion: Is it sewn or raw?
2. Check Origin: If China, budget for 34-42.5%.
3. Consider Supply Chain Shift: If possible, source raw fibers from FTA-friendly countries to reduce the 25% Additional Tariff.
4. Document Accurately: Use precise HS Code descriptions to avoid audits.
✨ Professional Customs Clearance Starts with Precise Classification!
💼 Every percentage point of duty impacts your profit margin. 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。