Men's long-sleeve flannel shirt, woven 100% cotton yarn-dyed plaid, button front with chest pockets
Country of origin for this scenario: Bangladesh.
Recommended HTS code
6205.20.20.47
Napped (340)
HIGH confidence. Five on-point CBP rulings (N059935, 865385, N273218, N204997, N175298) all classify men's 100% cotton yarn-dyed plaid flannel woven shirts from Bangladesh under heading 6205.20.20, with the napped/two-or-more-colors breakout (6205.20.20.47) consistently applied to yarn-dyed plaid flannel shell shirts. The product description matches exactly: men's, 100% cotton, woven, yarn-dyed plaid, flannel (napped), button-front, long sleeve, chest pockets. No GRI 3 conflict exists; heading 6205 is unambiguous. Bangladesh is not a GSP/FTA beneficiary under the special column, so the MFN general rate of 19.7% applies. The 9903.88.15 footnote is present and must be verified as an additional-overlay flag at time of entry.
Classification analysis generated on July 15, 2026 from the current Harmonized Tariff Schedule and published CBP rulings, for the product description shown — our analysis, not legal advice.
How the classification was reached
GRI Reasoning
GRI 1 — Heading Determination
The article is a men's long-sleeve woven shirt of 100% cotton. Heading 6205 — "Men's or boys' shirts" — covers it by name. No other heading is competitive: heading 6211 covers "track suits, ski-suits, swimwear and other garments" and is a residual basket; a constructed shirt with collar, button front, and chest pockets is specifically provided for in 6205 and cannot fall into 6211's "other garments" basket (GRI 1 specificity).
GRI 6 — Subheading Determination
- 6205.20: "Of cotton" — the shell fabric is 100% cotton. ✓
- 6205.20.20: "Other" (not certified hand-loomed/folklore). ✓
- Within 6205.20.20, the article is not corduroy and not a dress shirt.
- The fabric is yarn-dyed plaid flannel: yarn-dyed plaid = "two or more colors in the warp and/or the filling"; flannel = napped surface.
- This leads to the statistical breakout: 6205.20.20.47 — "Other: other: with two or more colors in the warp and/or the filling: Napped (340)."
Ruling Support
| Ruling | Product | Code Assigned |
|---|---|---|
| N273218 (2016) | Men's shirt, 100% cotton yarn-dyed plaid flannel shell, Bangladesh | 6205.20.2047 |
| N204997 (2012) | Men's shirt, 100% cotton yarn-dyed plaid flannel shell, Bangladesh | 6205.20.2047 |
| N059935 (2009) | Men's shirt, 100% cotton woven yarn-dyed flannel, Bangladesh | 6205.20.2047 |
| 865385 (1991) | Men's long-sleeve shirt, 100% cotton yarn-dyed flannel, Bangladesh | 6205.20.2046 (predecessor code; same breakout logic) |
| N175298 (2011) | Men's shirt, 100% cotton woven, Bangladesh | 6205.20.2066 (solid, not yarn-dyed — distinguishable; confirms heading) |
N273218 and N204997 are the most directly analogous: both are men's shirts with 100% cotton yarn-dyed plaid flannel shells from Bangladesh, classified at 6205.20.2047. N059935 similarly classifies a 100% cotton yarn-dyed flannel men's shirt from Bangladesh at 6205.20.2047. The present product matches on every key dimension.
Duty Rate
- General (MFN) rate: 19.7% ad valorem (from HTS row 6205.20.20).
- Special rate: Bangladesh is not listed as a beneficiary country in the special column for 6205.20.20; therefore the MFN rate applies.
- Column 2 rate: 45%.
- 9903.88.15 overlay: The HTS footnote on 6205.20.20 references heading 9903.88.15. This is an additional-overlay flag that must be verified at the time of entry — the applicable Section 301 or other additional duty, if any, under that provision should be confirmed with a licensed customs broker or checked against current CBP guidance.
Annual Duty Estimate (indicative)
- Unit value: $7.20; Annual units: 10,000
- Dutiable value: $72,000
- Estimated duty at 19.7%: ~$14,184 (MFN only, excluding any 9903.88.15 overlay)
Textile Category
Category 340 (cotton shirts, men's/boys') — noted in the statistical suffix. No quota currently applies from Bangladesh under current trade policy, but visa/documentary requirements should be confirmed.
Alternative Heading Rejected
6211.32.0010 (candidate): 6211 is a residual heading for garments not covered elsewhere. A men's woven shirt with collar, button front, and chest pockets is squarely a "shirt" within the meaning of 6205. CBP has consistently rejected attempts to push constructed flannel shirts into 6211. No ruling in the evidence supports 6211 for this product type.
Cited CBP rulings
Every ruling below was fetched from CBP’s public CROSS database and verified to exist before this page was published. Links go to the official ruling text.
What it classified: Men's shirt jacket with 100% cotton yarn-dyed plaid flannel shell, from Bangladesh
Why it’s analogous: Directly on point: same origin (Bangladesh), same shell fabric (100% cotton yarn-dyed plaid flannel), same garment type (men's woven shirt), same resulting code 6205.20.2047 at 19.7% general rate.
What it classified: Men's shirt with 100% cotton yarn-dyed plaid flannel outer shell, from Bangladesh
Why it’s analogous: Directly on point: same origin, same fabric (100% cotton yarn-dyed plaid flannel), men's woven shirt classified at 6205.20.2047 at 19.7%. Confirms napped/multi-color breakout.
What it classified: Men's shirt with 100% cotton woven yarn-dyed flannel shell, from Bangladesh
Why it’s analogous: On point: same origin, same fiber/fabric type (100% cotton yarn-dyed flannel), men's shirt classified at 6205.20.2047 at 19.7%. CBP explicitly noted the garment was a shirt, not a jacket.
What it classified: Men's long-sleeve shirt, 100% cotton yarn-dyed flannel, from Bangladesh
Why it’s analogous: Highly analogous: identical product description (men's long-sleeve, 100% cotton yarn-dyed flannel, button-front, patch pocket, from Bangladesh). Predecessor code 6205.20.2046 maps to the same napped/two-or-more-colors breakout now designated 6205.20.20.47.
What it classified: Men's shirt with 100% cotton solid woven twill outer shell, flannel lining, from Bangladesh
Why it’s analogous: Confirms heading 6205.20.20 for men's cotton woven shirts from Bangladesh; distinguishable in that the flannel here was a lining (not shell), yielding 6205.20.2066 (solid, non-napped). Supports that yarn-dyed/napped shell drives the 6205.20.20.47 breakout for the present product.
What the duty looks like
Duty math shown for illustrative declared values — $7.20 per unit at 10,000 units per year is our assumption for this explainer, not a measurement of anyone's imports. Your numbers will differ.
- Base duty rate (column 1, general)
- 19.7%
- Annual declared value at the illustrative numbers
- $72,000
- Base duty per year (illustrative)
- $14,184
Chapter-99 overlay headings flagged on this code
- 9903.88.15 — The duty provided in the applicable subheading + 7.5%. 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)
Overlay applicability depends on origin, entry date, and any active exclusions — verify at entry.
Alternatives considered
The full candidate set from the fetched tariff rows — including rows that would carry a higher duty. Shown so the reasoning is checkable, not to offer a rate menu.
| Code | Description | General rate | Note |
|---|---|---|---|
| 6205.20.20.67 | Other | 19.7% | Statistical suffix for men's 'other' shirts (non-napped, non-multi-color warp/filling). Not applicable here because the yarn-dyed plaid fabric has two or more colors in the warp/filling and flannel is napped, directing classification to 6205.20.20.47 per multiple on-point rulings. |
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