HS code for T-shirts in the United States
Last updated
Key facts
- Most likely codes
- 6109.10, 6109.90
- Candidate codes
- 2
- HS edition
- HS2022
- National lines
- 35
- General duty (MFN)
- 16.5%, 32%, 5.6%, 2.6%
Summary
T-shirts imported into the United States are usually classified under HS code 6109.10 when knitted or crocheted, with cotton the main material by weight, and under 6109.90 when knitted or crocheted, with another textile material such as polyester the main material by weight. Both sit in heading 61.09, “T-shirts, singlets and other vests, knitted or crocheted”. The tariff of the United States has 35 national lines under these codes. The general (MFN) duty in the United States on the national lines under 6109.10 and 6109.90 is 16.5%, 32%, 5.6% or 2.6%, depending on the line.
How to choose the right code
Which textile makes up most of the T-shirt’s weight: cotton, or another material such as polyester? Use 6109.10 when knitted or crocheted, with cotton the main material by weight. Use 6109.90 when knitted or crocheted, with another textile material such as polyester the main material by weight.
Some similar goods are classified elsewhere: 6205.20 applies when it is a woven shirt for men or boys of cotton rather than a knitted T-shirt.
Textile goods of mixed materials are classified as if made wholly of the textile that makes up most of their weight.
Codes for T-shirts
Each code is listed with its legal text from the HS2022 Harmonized System release, quoted as published, and the condition under which it applies to T-shirts.
- 6109.10
Most likely
Legal text: “Of cotton”
Heading 61.09: “T-shirts, singlets and other vests, knitted or crocheted”
Applies when knitted or crocheted, with cotton the main material by weight.
- 6109.90
Most likely
Legal text: “Of other textile materials”
Heading 61.09: “T-shirts, singlets and other vests, knitted or crocheted”
Applies when knitted or crocheted, with another textile material such as polyester the main material by weight.
- 6205.20
Classified elsewhere
Legal text: “Of cotton”
Heading 62.05: “Men's or boys' shirts”
Applies when it is a woven shirt for men or boys of cotton rather than a knitted T-shirt.
National lines in the United States
The tariff of the United States splits these codes into 35 national lines, listed with their published text and general duty.
The general (MFN) duty in the United States on the national lines under 6109.10 and 6109.90 is 16.5%, 32%, 5.6% or 2.6%, depending on the line. Import VAT or sales tax is charged on top, and de minimis rules can change what is due; the landed cost calculator works it out for a shipment.
Under 6109.10
- 6109.10.00.04“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)”16.5%
- 6109.10.00.07“Men's or boys' › Singlets, all white, without pockets, trim or embroidery (352)”16.5%
- 6109.10.00.11“Men's or boys' › Thermal undershirts (352)”16.5%
- 6109.10.00.12“Men's or boys' › Other T-shirts › Men's (338)”16.5%
- 6109.10.00.14“Men's or boys' › Other T-shirts › Boys' (338)”16.5%
- 6109.10.00.18“Men's or boys' › Tank tops and other singlets › Men's (338)”16.5%
- 6109.10.00.23“Men's or boys' › Tank tops and other singlets › Boys' (338)”16.5%
- 6109.10.00.27“Men's or boys' › Other (338)”16.5%
- 6109.10.00.37“Women's or girls' › Underwear (352)”16.5%
- 6109.10.00.40“Women's or girls' › Other › T-shirts › Women's (339)”16.5%
- 6109.10.00.45“Women's or girls' › Other › T-shirts › Girls' (339)”16.5%
- 6109.10.00.60“Women's or girls' › Other › Tank tops › Women's (339)”16.5%
- 6109.10.00.65“Women's or girls' › Other › Tank tops › Girls' (339)”16.5%
- 6109.10.00.70“Women's or girls' › Other › Other (339)”16.5%
Under 6109.90
- 6109.90.10.07“Of man-made fibers › Men's or boys' › T-shirts › Men's (638)”32%
- 6109.90.10.09“Of man-made fibers › Men's or boys' › T-shirts › Boys' (638)”32%
- 6109.90.10.13“Of man-made fibers › Men's or boys' › Tank tops and singlets › Men's (638)”32%
- 6109.90.10.25“Of man-made fibers › Men's or boys' › Tank tops and singlets › Boys' (638)”32%
- 6109.90.10.47“Of man-made fibers › Men's or boys' › Thermal undershirts (652)”32%
- 6109.90.10.49“Of man-made fibers › Men's or boys' › Other (638)”32%
- 6109.90.10.50“Of man-made fibers › Women's or girls' › T-shirts › Women's (639)”32%
- 6109.90.10.60“Of man-made fibers › Women's or girls' › T-shirts › Girls' (639)”32%
- 6109.90.10.65“Of man-made fibers › Women's or girls' › Tank tops and singlets › Women's (639)”32%
- 6109.90.10.70“Of man-made fibers › Women's or girls' › Tank tops and singlets › Girls' (639)”32%
- 6109.90.10.75“Of man-made fibers › Women's or girls' › Thermal undershirts (652)”32%
- 6109.90.10.90“Of man-made fibers › Women's or girls' › Other (639)”32%
- 6109.90.15.10“Of wool, with long sleeves › Men's or boys' › Underwear (459)”5.6%
- 6109.90.15.20“Of wool, with long sleeves › Men's or boys' › Other (438)”5.6%
- 6109.90.15.30“Of wool, with long sleeves › Women's or girls' › Underwear (459)”5.6%
- 6109.90.15.40“Of wool, with long sleeves › Women's or girls' › Other (438)”5.6%
- 6109.90.40.10“Containing 70 percent or more by weight of silk or silk waste › Men's or boys' (738)”2.6%
- 6109.90.40.20“Containing 70 percent or more by weight of silk or silk waste › Women's or girls' (739)”2.6%
- 6109.90.80.10“Other › Men's or boys' (838)”16%
- 6109.90.80.20“Other › Women's or girls' › Of wool (438)”16%
- 6109.90.80.30“Other › Women's or girls' › Other (838)”16%
Similar products
Products in the same category as T-shirts, or classified under the same headings.
- Baseball capsHS 6505.00
- HoodiesHS 6110.20, 6110.30
- JeansHS 6203.42, 6204.62
- ScarvesHS 6214.20, 6214.30, 6117.10
- SocksHS 6115.95, 6115.96
Check your exact product
Describe your product, or paste its page, and the classifier suggests the code in the tariff of the United States with its reasons.
Classification depends on the exact product
The right code depends on what the product is made of, how it is made and what it is for, so two products sold as T-shirts can fall under different codes.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.
Frequently asked questions
What is the HS code for T-shirts?
T-shirts imported into the United States are usually classified under HS code 6109.10 when knitted or crocheted, with cotton the main material by weight, and under 6109.90 when knitted or crocheted, with another textile material such as polyester the main material by weight. Both sit in heading 61.09, “T-shirts, singlets and other vests, knitted or crocheted”.
Does the material change the HS code for T-shirts?
Yes. Use 6109.10 when knitted or crocheted, with cotton the main material by weight. Use 6109.90 when knitted or crocheted, with another textile material such as polyester the main material by weight.
What is the duty on T-shirts imported into the United States?
The general (MFN) duty in the United States on the national lines under 6109.10 and 6109.90 is 16.5%, 32%, 5.6% or 2.6%, depending on the line. Import VAT or sales tax is charged on top, and de minimis rules can change what is due; the landed cost calculator works it out for a shipment.
Sources and updates
The legal texts are from the HS2022 Harmonized System release, live on border.bot since 11 October 2026.
The national lines are from the tariff release of the United States (2026HTSRev21), live on border.bot since 9 October 2026.
The duty rates are from the live rates release, live on border.bot since 9 October 2026.
The conditions and questions on this page were written for T-shirts by border.bot and checked against those legal texts; the page changes when a new release goes live or the topic is reviewed again.
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