HS Code for T-Shirt
T-shirts and similar knit garments fall primarily under heading 6109 of the HTS, with cotton T-shirts under 6109.10 and synthetic / man-made-fiber T-shirts under 6109.90. Cotton T-shirts carry a general duty rate around 16.5%, while polyester and other man-made-fiber T-shirts climb to around 32%. Polo-style collared knit shirts shift to heading 6105/6106, and heavier knit pullovers like long-sleeve tops shift to heading 6110.
| HTS Code | Description | Duty Rate |
|---|---|---|
| 6109.10.00.04 | T-shirts, singlets, tank tops and similar garments, knitted or crocheted — Of cotton, Men's or boys', T-shirts, all white, short hemmed sleeves, hemmed bottom, crew or round neckline, or V-neck with a mitered seam at the center of the V, without pockets, trim or embroidery (352) Men's plain white cotton T-shirts (no pockets, trim, or print) | 16.50% |
| 6109.10.00.12 | T-shirts, singlets, tank tops and similar garments, knitted or crocheted — Of cotton, Men's or boys', Other T-shirts, Men's (338) Men's other cotton T-shirts (printed, colored, or with details) | 16.50% |
| 6109.10.00.27 | T-shirts, singlets, tank tops and similar garments, knitted or crocheted — Of cotton, Men's or boys', Other (338) Men's other cotton garments under 6109.10 | 16.50% |
| 6109.10.00.45 | T-shirts, singlets, tank tops and similar garments, knitted or crocheted — Of cotton, Women's or girls', Other, T-shirts, Girls' (339) Women's cotton T-shirts (other styles) | 16.50% |
| 6109.10.00.65 | T-shirts, singlets, tank tops and similar garments, knitted or crocheted — Of cotton, Women's or girls', Other, Tank tops, Girls' (339) Girls' cotton T-shirts | 16.50% |
| 6109.90.10.07 | T-shirts, singlets, tank tops and similar garments, knitted or crocheted — Of other textile materials, Of man-made fibers, Men's or boys', T-shirts, Men's (638) Men's polyester or synthetic-blend T-shirts | 32% |
| 6109.90.10.47 | T-shirts, singlets, tank tops and similar garments, knitted or crocheted — Of other textile materials, Of man-made fibers, Men's or boys', Thermal undershirts (652) Women's polyester or synthetic-blend T-shirts | 32% |
| 6105.10.00.10 | Men's or boys' shirts, knitted or crocheted — Of cotton, Men's (338) Men's cotton polo shirts and knit collared shirts | 19.70% |
| 6106.10.00.10 | Women's or girls' blouses and shirts, knitted or crocheted — Of cotton, Women's (339) Women's cotton polo shirts and knit collared blouses | 19.70% |
| 6110.20.20.69 | Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted — Of cotton, Other, Other, Other, Men's or boys', Other (338) Men's heavyweight cotton knit pullovers and long-sleeved tops | 16.50% |
The first split for T-shirts is the **fiber**. Cotton T-shirts fall under heading **6109.10**, while T-shirts of man-made fibers (polyester, nylon, blends predominantly synthetic) fall under **6109.90.10**. T-shirts of other textile materials (wool, silk, blends not predominantly cotton or MMF) fall under **6109.90.80**.
Within 6109.10 (cotton), statistical suffixes break the heading down by gender, construction details, and style. The most-specific breakouts include: 6109.10.00.04 for plain white men's T-shirts (short hemmed sleeves, hemmed bottom, crew or V-neck, no pockets or trim) — a deliberately narrow stat suffix targeting basic undershirts and blanks; 6109.10.00.12 for other men's cotton T-shirts (printed, colored, with pockets or trim — the bulk of consumer T-shirts); and 6109.10.00.27 for other men's cotton garments under 6109.10. Women's and girls' cotton T-shirts use suffixes in the .37–.65 range.
The distinction between a T-shirt and a polo shirt is consequential. A **collared** knit shirt — even a short-sleeve knit collared shirt — generally falls under heading 6105 (men's) or 6106 (women's), not 6109. A long-sleeve knit pullover or sweatshirt-weight garment shifts to heading 6110.
The duty rate gap between cotton and synthetic T-shirts is substantial. Cotton (6109.10) is around 16.5%, while man-made-fiber (6109.90.10) jumps to 32%. Importers should confirm the predominant fiber by weight on the label and on the entry — fiber composition drives almost half the duty differential.
Note on textile category numbers: the HTS uses textile category codes in parentheses (e.g., 338, 339, 352) at the suffix level. These are CBP statistical reporting categories that align with quota and trade-agreement reporting; they do not affect the duty rate but are required on the entry.
Cotton T-shirts under heading 6109.10 carry a general duty rate around 16.5%, while T-shirts of man-made fibers (polyester, nylon, predominantly synthetic blends) under 6109.90.10 carry around 32%. Other textile materials under 6109.90.80 are around 16%. Country-specific additional duties may apply on top of the base rate.