Boys' Plaid Cotton Flannel Shirt from China

A boys' button-up shirt made from cotton flannel fabric featuring a multi-color plaid pattern in the warp and filling, designed with long sleeves, a pointed collar, and full front opening at the neckline. It covers the upper body and meets the definition of a 'shirt' under heading 6205 as a woven, non-knitted garment without pockets below the waist. Classified under 6205.20.20.61 due to its multi-color weave, boys' sizing, and cotton composition.

Duty Rate — China → United States

37.2%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)

Import Tips

Verify fiber content is 100% cotton via lab tests; mislabeling leads to penalties under 19 CFR 134

Ensure boys' sizing (typically ages 4-16) and right-over-left closure for men's/boys' classification

Provide commercial invoice detailing weave colors and HTS to avoid reclassification during CBP exam