Girls' Cotton V-Neck T-Shirt from China
A lightweight, knitted cotton T-shirt with a V-neckline and short sleeves, tailored for girls' sizing. Classified under HTS 6109.10.00.45 as it is a girls' T-shirt of cotton, lacking features like pockets below the waist or ribbed waistband that would exclude it from this heading.
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
• Conduct stitch density test (at least 10 stitches per cm in each direction) if questioned, as per notes for similar headings
• Provide commercial invoices specifying 'girls'' sizing and knitted construction to differentiate from woven apparel
• Watch for reclassification if sold in sets; ensembles may fall under different provisions