Boys' Cotton Muscle Tee from Japan
A fitted sleeveless knitted cotton T-shirt style for boys, popular for sports. It is an 'other garment' under HTS 6114.20.00.05 due to its cotton construction, knitted fabric, and men's/boys' designation without meeting shirt criteria.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Classify based on body height under 86cm for potential 6111 shift, but boys' sizes typically exceed this
• Include stitch density test (10+ stitches/cm) to avoid exclusion from related headings like 6105
• Use detailed invoices specifying 'boys'' to match statistical suffix (338)