{
  "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.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Most likely codes",
      "value": "6109.10, 6109.90",
      "source": null
    },
    {
      "label": "Chapter",
      "value": "61: Articles of apparel and clothing accessories, knitted or crocheted",
      "source": null,
      "url": "https://border.bot/hs-codes/61"
    },
    {
      "label": "Candidate codes",
      "value": "2",
      "source": null
    },
    {
      "label": "HS edition",
      "value": "HS2022",
      "source": null
    },
    {
      "label": "National lines",
      "value": "35",
      "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false"
    },
    {
      "label": "General duty (MFN)",
      "value": "16.5%, 32%, 5.6%, 2.6%",
      "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false"
    }
  ],
  "faq": [
    {
      "question": "What is the HS code for T-shirts?",
      "answer": "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”."
    },
    {
      "question": "Does the material change the HS code for T-shirts?",
      "answer": "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."
    },
    {
      "question": "What is the duty on T-shirts imported into the United States?",
      "answer": "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."
    }
  ],
  "sections": [
    {
      "id": "choose",
      "title": "How to choose the right code",
      "text": [
        "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."
      ]
    },
    {
      "id": "codes",
      "title": "Codes for T-shirts",
      "text": [
        "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."
      ]
    },
    {
      "id": "lines",
      "title": "National lines in the United States",
      "text": [
        "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."
      ]
    },
    {
      "id": "similar",
      "title": "Similar products",
      "text": [
        "Products in the same category as T-shirts, or classified under the same headings."
      ]
    },
    {
      "id": "check",
      "title": "Check your exact product",
      "text": [
        "Describe your product, or paste its page, and the classifier suggests the code in the tariff of the United States with its reasons."
      ]
    },
    {
      "id": "note",
      "title": "Classification depends on the exact product",
      "text": [
        "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."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
  "data": {
    "type": "country-product-topic",
    "topic": {
      "slug": "t-shirts",
      "name": "T-shirts",
      "singular": "T-shirt",
      "plural": "T-shirts",
      "synonyms": [
        "tee",
        "tees",
        "tshirt",
        "tee shirt",
        "graphic tee"
      ],
      "category": {
        "id": "clothing",
        "name": "Clothing"
      }
    },
    "edition": "HS2022",
    "country": {
      "code": "US",
      "name": "United States",
      "slug": "united-states"
    },
    "ratesLive": true,
    "codes": [
      {
        "code": "610910",
        "role": "likely",
        "when": "knitted or crocheted, with cotton the main material by weight",
        "legalText": "Of cotton",
        "levels": [
          "Of cotton"
        ],
        "heading": {
          "code": "6109",
          "description": "T-shirts, singlets and other vests, knitted or crocheted"
        },
        "chapter": {
          "code": "61",
          "description": "Articles of apparel and clothing accessories, knitted or crocheted"
        }
      },
      {
        "code": "610990",
        "role": "likely",
        "when": "knitted or crocheted, with another textile material such as polyester the main material by weight",
        "legalText": "Of other textile materials",
        "levels": [
          "Of other textile materials"
        ],
        "heading": {
          "code": "6109",
          "description": "T-shirts, singlets and other vests, knitted or crocheted"
        },
        "chapter": {
          "code": "61",
          "description": "Articles of apparel and clothing accessories, knitted or crocheted"
        }
      },
      {
        "code": "620520",
        "role": "elsewhere",
        "when": "it is a woven shirt for men or boys of cotton rather than a knitted T-shirt",
        "legalText": "Of cotton",
        "levels": [
          "Of cotton"
        ],
        "heading": {
          "code": "6205",
          "description": "Men's or boys' shirts"
        },
        "chapter": {
          "code": "62",
          "description": "Articles of apparel and clothing accessories, not knitted or crocheted"
        }
      }
    ],
    "questions": [
      {
        "about": "material",
        "codes": [
          "610910",
          "610990"
        ],
        "question": "Which textile makes up most of the T-shirt’s weight: cotton, or another material such as polyester?"
      }
    ],
    "lines": [
      {
        "code": "610910",
        "lines": [
          {
            "code": "6109100004",
            "description": "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)",
            "levels": [
              "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)"
            ],
            "general": {
              "code": "61091000",
              "dutyText": "16.5%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109100007",
            "description": "Singlets, all white, without pockets, trim or embroidery (352)",
            "levels": [
              "Of cotton",
              "Men's or boys'",
              "Singlets, all white, without pockets, trim or embroidery (352)"
            ],
            "general": {
              "code": "61091000",
              "dutyText": "16.5%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109100011",
            "description": "Thermal undershirts (352)",
            "levels": [
              "Of cotton",
              "Men's or boys'",
              "Thermal undershirts (352)"
            ],
            "general": {
              "code": "61091000",
              "dutyText": "16.5%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109100012",
            "description": "Men's (338)",
            "levels": [
              "Of cotton",
              "Men's or boys'",
              "Other T-shirts",
              "Men's (338)"
            ],
            "general": {
              "code": "61091000",
              "dutyText": "16.5%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109100014",
            "description": "Boys' (338)",
            "levels": [
              "Of cotton",
              "Men's or boys'",
              "Other T-shirts",
              "Boys' (338)"
            ],
            "general": {
              "code": "61091000",
              "dutyText": "16.5%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109100018",
            "description": "Men's (338)",
            "levels": [
              "Of cotton",
              "Men's or boys'",
              "Tank tops and other singlets",
              "Men's (338)"
            ],
            "general": {
              "code": "61091000",
              "dutyText": "16.5%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109100023",
            "description": "Boys' (338)",
            "levels": [
              "Of cotton",
              "Men's or boys'",
              "Tank tops and other singlets",
              "Boys' (338)"
            ],
            "general": {
              "code": "61091000",
              "dutyText": "16.5%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109100027",
            "description": "Other (338)",
            "levels": [
              "Of cotton",
              "Men's or boys'",
              "Other (338)"
            ],
            "general": {
              "code": "61091000",
              "dutyText": "16.5%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109100037",
            "description": "Underwear (352)",
            "levels": [
              "Of cotton",
              "Women's or girls'",
              "Underwear (352)"
            ],
            "general": {
              "code": "61091000",
              "dutyText": "16.5%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109100040",
            "description": "Women's (339)",
            "levels": [
              "Of cotton",
              "Women's or girls'",
              "Other",
              "T-shirts",
              "Women's (339)"
            ],
            "general": {
              "code": "61091000",
              "dutyText": "16.5%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109100045",
            "description": "Girls' (339)",
            "levels": [
              "Of cotton",
              "Women's or girls'",
              "Other",
              "T-shirts",
              "Girls' (339)"
            ],
            "general": {
              "code": "61091000",
              "dutyText": "16.5%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109100060",
            "description": "Women's (339)",
            "levels": [
              "Of cotton",
              "Women's or girls'",
              "Other",
              "Tank tops",
              "Women's (339)"
            ],
            "general": {
              "code": "61091000",
              "dutyText": "16.5%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109100065",
            "description": "Girls' (339)",
            "levels": [
              "Of cotton",
              "Women's or girls'",
              "Other",
              "Tank tops",
              "Girls' (339)"
            ],
            "general": {
              "code": "61091000",
              "dutyText": "16.5%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109100070",
            "description": "Other (339)",
            "levels": [
              "Of cotton",
              "Women's or girls'",
              "Other",
              "Other (339)"
            ],
            "general": {
              "code": "61091000",
              "dutyText": "16.5%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          }
        ]
      },
      {
        "code": "610990",
        "lines": [
          {
            "code": "6109901007",
            "description": "Men's (638)",
            "levels": [
              "Of other textile materials",
              "Of man-made fibers",
              "Men's or boys'",
              "T-shirts",
              "Men's (638)"
            ],
            "general": {
              "code": "61099010",
              "dutyText": "32%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109901009",
            "description": "Boys' (638)",
            "levels": [
              "Of other textile materials",
              "Of man-made fibers",
              "Men's or boys'",
              "T-shirts",
              "Boys' (638)"
            ],
            "general": {
              "code": "61099010",
              "dutyText": "32%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109901013",
            "description": "Men's (638)",
            "levels": [
              "Of other textile materials",
              "Of man-made fibers",
              "Men's or boys'",
              "Tank tops and singlets",
              "Men's (638)"
            ],
            "general": {
              "code": "61099010",
              "dutyText": "32%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109901025",
            "description": "Boys' (638)",
            "levels": [
              "Of other textile materials",
              "Of man-made fibers",
              "Men's or boys'",
              "Tank tops and singlets",
              "Boys' (638)"
            ],
            "general": {
              "code": "61099010",
              "dutyText": "32%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109901047",
            "description": "Thermal undershirts (652)",
            "levels": [
              "Of other textile materials",
              "Of man-made fibers",
              "Men's or boys'",
              "Thermal undershirts (652)"
            ],
            "general": {
              "code": "61099010",
              "dutyText": "32%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109901049",
            "description": "Other (638)",
            "levels": [
              "Of other textile materials",
              "Of man-made fibers",
              "Men's or boys'",
              "Other (638)"
            ],
            "general": {
              "code": "61099010",
              "dutyText": "32%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109901050",
            "description": "Women's (639)",
            "levels": [
              "Of other textile materials",
              "Of man-made fibers",
              "Women's or girls'",
              "T-shirts",
              "Women's (639)"
            ],
            "general": {
              "code": "61099010",
              "dutyText": "32%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109901060",
            "description": "Girls' (639)",
            "levels": [
              "Of other textile materials",
              "Of man-made fibers",
              "Women's or girls'",
              "T-shirts",
              "Girls' (639)"
            ],
            "general": {
              "code": "61099010",
              "dutyText": "32%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109901065",
            "description": "Women's (639)",
            "levels": [
              "Of other textile materials",
              "Of man-made fibers",
              "Women's or girls'",
              "Tank tops and singlets",
              "Women's (639)"
            ],
            "general": {
              "code": "61099010",
              "dutyText": "32%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109901070",
            "description": "Girls' (639)",
            "levels": [
              "Of other textile materials",
              "Of man-made fibers",
              "Women's or girls'",
              "Tank tops and singlets",
              "Girls' (639)"
            ],
            "general": {
              "code": "61099010",
              "dutyText": "32%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109901075",
            "description": "Thermal undershirts (652)",
            "levels": [
              "Of other textile materials",
              "Of man-made fibers",
              "Women's or girls'",
              "Thermal undershirts (652)"
            ],
            "general": {
              "code": "61099010",
              "dutyText": "32%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109901090",
            "description": "Other (639)",
            "levels": [
              "Of other textile materials",
              "Of man-made fibers",
              "Women's or girls'",
              "Other (639)"
            ],
            "general": {
              "code": "61099010",
              "dutyText": "32%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109901510",
            "description": "Underwear (459)",
            "levels": [
              "Of other textile materials",
              "Of wool, with long sleeves",
              "Men's or boys'",
              "Underwear (459)"
            ],
            "general": {
              "code": "61099015",
              "dutyText": "5.6%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109901520",
            "description": "Other (438)",
            "levels": [
              "Of other textile materials",
              "Of wool, with long sleeves",
              "Men's or boys'",
              "Other (438)"
            ],
            "general": {
              "code": "61099015",
              "dutyText": "5.6%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109901530",
            "description": "Underwear (459)",
            "levels": [
              "Of other textile materials",
              "Of wool, with long sleeves",
              "Women's or girls'",
              "Underwear (459)"
            ],
            "general": {
              "code": "61099015",
              "dutyText": "5.6%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109901540",
            "description": "Other (438)",
            "levels": [
              "Of other textile materials",
              "Of wool, with long sleeves",
              "Women's or girls'",
              "Other (438)"
            ],
            "general": {
              "code": "61099015",
              "dutyText": "5.6%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109904010",
            "description": "Men's or boys' (738)",
            "levels": [
              "Of other textile materials",
              "Containing 70 percent or more by weight of silk or silk waste",
              "Men's or boys' (738)"
            ],
            "general": {
              "code": "61099040",
              "dutyText": "2.6%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109904020",
            "description": "Women's or girls' (739)",
            "levels": [
              "Of other textile materials",
              "Containing 70 percent or more by weight of silk or silk waste",
              "Women's or girls' (739)"
            ],
            "general": {
              "code": "61099040",
              "dutyText": "2.6%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109908010",
            "description": "Men's or boys' (838)",
            "levels": [
              "Of other textile materials",
              "Other",
              "Men's or boys' (838)"
            ],
            "general": {
              "code": "61099080",
              "dutyText": "16%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109908020",
            "description": "Of wool (438)",
            "levels": [
              "Of other textile materials",
              "Other",
              "Women's or girls'",
              "Of wool (438)"
            ],
            "general": {
              "code": "61099080",
              "dutyText": "16%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6109908030",
            "description": "Other (838)",
            "levels": [
              "Of other textile materials",
              "Other",
              "Women's or girls'",
              "Other (838)"
            ],
            "general": {
              "code": "61099080",
              "dutyText": "16%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          }
        ]
      }
    ],
    "similar": [
      {
        "slug": "baseball-caps",
        "name": "Baseball caps",
        "category": {
          "id": "clothing",
          "name": "Clothing"
        },
        "codes": [
          "650500"
        ]
      },
      {
        "slug": "hoodies",
        "name": "Hoodies",
        "category": {
          "id": "clothing",
          "name": "Clothing"
        },
        "codes": [
          "611020",
          "611030"
        ]
      },
      {
        "slug": "jeans",
        "name": "Jeans",
        "category": {
          "id": "clothing",
          "name": "Clothing"
        },
        "codes": [
          "620342",
          "620462"
        ]
      },
      {
        "slug": "scarves",
        "name": "Scarves",
        "category": {
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