HS Code for Shirt (China (GACC / 中国海关))
Shirt Classification Disambiguation Decision Table
Classification of shirts depends strictly on construction (woven vs knit), gender (men's vs women's), and fiber material (cotton, synthetic, silk, wool):
PRIMARY CLASSIFICATION RESULT (China (GACC / 中国海关))
The primary 6-digit Harmonized System (HS) code for shirt is 6205.20 (Men's or boys' shirts, Of cotton). Under the 2026 GACC China Customs Import Tariff, representative general duties are 16.00 % [Official Source].
Disambiguate woven dress shirts (6205/6206) vs knit polo shirts (6105/6106) vs T-shirts (6109).
Candidate Subheadings & Disambiguation Matrix
| HS Subheading | WCO Subheading Description | Disambiguation Rule / Notes | Action |
|---|---|---|---|
| 6205.20 | Men's or boys' shirts, Of cotton | Of cotton | View 6205.20 → |
| 6105.10 | Men's or boys' shirts, knitted or crocheted, Of cotton | Of cotton | View 6105.10 → |
| 6109.10 | T-shirts, singlets, tank tops and similar garments, knitted or crocheted, Of cotton | Of cotton | View 6109.10 → |
Official Primary Sources & Authority References
GACC Customs Tariff ↗
General Administration of Customs of China official 8-digit tariff schedule for Shirt.
税委会 (Customs Tariff Commission) ↗
State Council Tariff Commission official MFN and provisional tariff decrees.
WCO Nomenclature ↗
World Customs Organization international 6-digit Harmonized System standard.
Shirt Frequently Asked Questions (FAQ)
What is the official 6-digit HS code for Shirt?
The primary 6-digit Harmonized System (HS) code for Shirt is HS 6205.20 (Men's or boys' shirts, Of cotton).
What is the China (GACC / 中国海关) general import duty for Shirt?
Under the 2026 GACC China Customs Import Tariff, representative MFN general duty rates for Shirt under HS 6205.20 are 16.00 %.
Are there alternative candidate subheadings for Shirt?
Yes. Depending on state (green vs. roasted, decaffeinated vs. non-decaffeinated, raw vs. processed), alternative subheadings include 620520, 610510, 610910.
What mandatory import documents are required for Shirt?
Commercial Invoice, Packing List, Bill of Lading, and Partner Government Agency permits where applicable.
Does de minimis duty-free exemption apply to Shirt?
Eligible shipments enter duty-free under statutory destination thresholds.
How are merchandise processing and customs fees calculated for Shirt?
Import fees are assessed on entered customs value under destination regulations.
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