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%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
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