Boys' Cotton Sleeveless Base Layer from China
Knitted cotton sleeveless top for boys as an undergarment base layer. Classified in HTS 6114.20.00.05 as men's/boys' other cotton top, knitted, not a shirt per notes.
Duty Rate — China → United States
30.8%
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
• Avoid retail sets that could classify as ensembles under different rules
• Document knitting method and cotton purity for origin claims