Boys' Cotton Tank Top from China
A sleeveless knitted cotton tank top designed for boys, featuring a round neckline and no front opening, ideal for casual wear. It falls under HTS 6109.10.00.23 as a boys' singlet made of cotton, without drawstring or ribbed waistband at the bottom. This classification applies to made-up knitted garments for young males.
Duty Rate — China → United States
36.5%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify garment lacks drawstring or ribbed waistband to stay in 6109; include fiber content labels per FTC rules
• Declare as boys' based on sizing and left-over-right closure if applicable
• Watch for misclassification as T-shirts if sleeves are added