Boys' Cotton Pocket T-Shirt from Germany
Knitted cotton T-shirt for boys with a single chest patch pocket, short sleeves, and round neckline. It qualifies for HTS 6109.10.00.14 as a boys' cotton T-shirt, adhering to chapter exclusions for bottom tightening and sleeve requirements.
Duty Rate — Germany → United States
16.5%
Rate breakdown
9903.05.380%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document pocket construction to distinguish from shirts under 6105, which require full openings and collars
• Use HTS advisory rulings for graphic-heavy designs to preempt CBP challenges on 'similar garments' scope
• Monitor quotas on cotton apparel; exceeded limits trigger higher duties or visa requirements