HS Code for Dress Shirt
Shirts and dress shirts are classified across several HTS headings depending on construction method (woven vs. knitted) and fiber content (cotton vs. man-made fibers). Woven men's shirts fall under heading 6205, knitted shirts under 6105, and T-shirts under 6109. Duty rates range from 5.6% to 32%, with cotton woven dress shirts at 19.7% and man-made fiber woven shirts carrying compound rates.
| HTS Code | Description | Duty Rate |
|---|---|---|
| 6205.20.20.26 | Men's woven cotton dress shirts; other (single color) Men's or boys' shirts, of cotton, woven - Dress shirts | 19.7% |
| 6205.20.20.16 | Men's woven cotton dress shirts; with two or more colors in the warp and/or filling Men's or boys' shirts, of cotton, woven - Multicolor dress shirts | 19.7% |
| 6205.30.20.30 | Men's woven dress shirts of man-made fibers; other Men's or boys' shirts, of man-made fibers, woven - Dress shirts | 29.1¢/kg + 25.9% |
| 6105.10.00.10 | Men's knitted or crocheted shirts of cotton Men's or boys' shirts, knitted or crocheted - Of cotton (polo shirts, knit shirts) | 19.7% |
| 6105.20.20.10 | Men's knitted or crocheted shirts of man-made fibers Men's or boys' shirts, knitted or crocheted - Of man-made fibers | 32% |
| 6109.10.00.12 | Men's T-shirts, knitted or crocheted, of cotton T-shirts, singlets, tank tops and similar garments, knitted or crocheted - Of cotton | 16.5% |
| 6109.90.10.07 | Men's T-shirts, knitted, of man-made fibers T-shirts, knitted or crocheted - Of man-made fibers | 32% |
| 6205.20.20.67 | Men's other woven cotton shirts Men's or boys' shirts, of cotton, woven - Other (casual shirts, work shirts) | 19.7% |
| 6205.20.10.00 | Certified hand-loomed and folklore products of cotton Men's or boys' shirts, of cotton - Certified hand-loomed and folklore products (reduced rate) | 8.7% |
| 6105.90.80.60 | Men's knitted shirts of other textile materials Men's or boys' shirts, knitted - Of other textile materials (blends) | 5.6% |
Classifying shirts under the Harmonized Tariff Schedule depends on three key factors: the construction method (woven vs. knitted or crocheted), the fiber composition, and the garment type. Getting these right is essential because duty rates vary dramatically — from 5.6% to as high as 32% — and misclassification can result in significant overpayment or underpayment of duties.
The first and most important distinction is between woven and knitted construction. Woven men's shirts are classified under heading 6205 (Chapter 62, which covers non-knitted apparel), while knitted or crocheted men's shirts fall under heading 6105 (Chapter 61, which covers knitted apparel). T-shirts, regardless of gender, are classified under heading 6109 as a separate category. A standard dress shirt with a structured collar and button-front placket is typically woven and classified under 6205. Polo shirts, despite sometimes having collars, are knitted and classified under 6105. T-shirts, tank tops, and singlets are all classified under 6109.
Fiber composition is the second major classification factor. Within heading 6205 (woven shirts), cotton shirts are under 6205.20 at 19.7%, while man-made fiber shirts are under 6205.30 with a compound rate of 29.1 cents per kilogram plus 25.9%. For knitted shirts under 6105, cotton carries a 19.7% rate while man-made fibers are dutiable at 32%. For T-shirts under 6109, cotton is at 16.5% while man-made fibers are at 32%. Shirts made of silk or wool have different, often lower rates.
Additional classification factors include whether the shirt has multiple colors in the warp and/or filling (for woven shirts, there are separate statistical breakouts for multicolor vs. single-color), whether it is a dress shirt versus a casual shirt, and whether the garment is for men's or boys' sizes. Long sleeve shirts do not have a separate HS code — the classification depends on construction and fiber, not sleeve length.
Importers should pay special attention to fabric blends. The classification is based on the fiber that predominates by weight. A shirt that is 52% polyester and 48% cotton would be classified as man-made fiber, potentially doubling the effective duty rate compared to a majority-cotton shirt. Similarly, shirts containing 23% or more wool by weight have separate provisions with different rates.
Duty rates for shirts vary significantly by construction and material. Woven cotton dress shirts (6205.20) carry a 19.7% ad valorem rate. Woven man-made fiber shirts (6205.30) are subject to a compound rate of 29.1 cents per kilogram plus 25.9%. Knitted cotton shirts (6105.10) are dutiable at 19.7%, while knitted man-made fiber shirts (6105.20) carry a 32% rate. Cotton T-shirts (6109.10) are at 16.5%, and man-made fiber T-shirts (6109.90.10) at 32%. Special lower rates may apply under trade preference programs or for certified hand-loomed and folklore products.