# HS code for T-shirts in the United States

> 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.

Source: https://border.bot/countries/united-states/hs-codes/for/t-shirts
Last updated: 11 October 2026

## Key facts

- Most likely codes: 6109.10, 6109.90
- Chapter: [61: Articles of apparel and clothing accessories, knitted or crocheted](https://border.bot/hs-codes/61)
- 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](https://border.bot/hs-codes/610910) (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](https://border.bot/hs-codes/610990) (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](https://border.bot/hs-codes/620520) (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)”. General duty (MFN): 16.5%
- 6109.10.00.07 “Men's or boys' > Singlets, all white, without pockets, trim or embroidery (352)”. General duty (MFN): 16.5%
- 6109.10.00.11 “Men's or boys' > Thermal undershirts (352)”. General duty (MFN): 16.5%
- 6109.10.00.12 “Men's or boys' > Other T-shirts > Men's (338)”. General duty (MFN): 16.5%
- 6109.10.00.14 “Men's or boys' > Other T-shirts > Boys' (338)”. General duty (MFN): 16.5%
- 6109.10.00.18 “Men's or boys' > Tank tops and other singlets > Men's (338)”. General duty (MFN): 16.5%
- 6109.10.00.23 “Men's or boys' > Tank tops and other singlets > Boys' (338)”. General duty (MFN): 16.5%
- 6109.10.00.27 “Men's or boys' > Other (338)”. General duty (MFN): 16.5%
- 6109.10.00.37 “Women's or girls' > Underwear (352)”. General duty (MFN): 16.5%
- 6109.10.00.40 “Women's or girls' > Other > T-shirts > Women's (339)”. General duty (MFN): 16.5%
- 6109.10.00.45 “Women's or girls' > Other > T-shirts > Girls' (339)”. General duty (MFN): 16.5%
- 6109.10.00.60 “Women's or girls' > Other > Tank tops > Women's (339)”. General duty (MFN): 16.5%
- 6109.10.00.65 “Women's or girls' > Other > Tank tops > Girls' (339)”. General duty (MFN): 16.5%
- 6109.10.00.70 “Women's or girls' > Other > Other (339)”. General duty (MFN): 16.5%

### Under 6109.90

- 6109.90.10.07 “Of man-made fibers > Men's or boys' > T-shirts > Men's (638)”. General duty (MFN): 32%
- 6109.90.10.09 “Of man-made fibers > Men's or boys' > T-shirts > Boys' (638)”. General duty (MFN): 32%
- 6109.90.10.13 “Of man-made fibers > Men's or boys' > Tank tops and singlets > Men's (638)”. General duty (MFN): 32%
- 6109.90.10.25 “Of man-made fibers > Men's or boys' > Tank tops and singlets > Boys' (638)”. General duty (MFN): 32%
- 6109.90.10.47 “Of man-made fibers > Men's or boys' > Thermal undershirts (652)”. General duty (MFN): 32%
- 6109.90.10.49 “Of man-made fibers > Men's or boys' > Other (638)”. General duty (MFN): 32%
- 6109.90.10.50 “Of man-made fibers > Women's or girls' > T-shirts > Women's (639)”. General duty (MFN): 32%
- 6109.90.10.60 “Of man-made fibers > Women's or girls' > T-shirts > Girls' (639)”. General duty (MFN): 32%
- 6109.90.10.65 “Of man-made fibers > Women's or girls' > Tank tops and singlets > Women's (639)”. General duty (MFN): 32%
- 6109.90.10.70 “Of man-made fibers > Women's or girls' > Tank tops and singlets > Girls' (639)”. General duty (MFN): 32%
- 6109.90.10.75 “Of man-made fibers > Women's or girls' > Thermal undershirts (652)”. General duty (MFN): 32%
- 6109.90.10.90 “Of man-made fibers > Women's or girls' > Other (639)”. General duty (MFN): 32%
- 6109.90.15.10 “Of wool, with long sleeves > Men's or boys' > Underwear (459)”. General duty (MFN): 5.6%
- 6109.90.15.20 “Of wool, with long sleeves > Men's or boys' > Other (438)”. General duty (MFN): 5.6%
- 6109.90.15.30 “Of wool, with long sleeves > Women's or girls' > Underwear (459)”. General duty (MFN): 5.6%
- 6109.90.15.40 “Of wool, with long sleeves > Women's or girls' > Other (438)”. General duty (MFN): 5.6%
- 6109.90.40.10 “Containing 70 percent or more by weight of silk or silk waste > Men's or boys' (738)”. General duty (MFN): 2.6%
- 6109.90.40.20 “Containing 70 percent or more by weight of silk or silk waste > Women's or girls' (739)”. General duty (MFN): 2.6%
- 6109.90.80.10 “Other > Men's or boys' (838)”. General duty (MFN): 16%
- 6109.90.80.20 “Other > Women's or girls' > Of wool (438)”. General duty (MFN): 16%
- 6109.90.80.30 “Other > Women's or girls' > Other (838)”. General duty (MFN): 16%


## Similar products

Products in the same category as T-shirts, or classified under the same headings.

- [Baseball caps](https://border.bot/hs-codes/for/baseball-caps): 6505.00
- [Hoodies](https://border.bot/hs-codes/for/hoodies): 6110.20, 6110.30
- [Jeans](https://border.bot/hs-codes/for/jeans): 6203.42, 6204.62
- [Scarves](https://border.bot/hs-codes/for/scarves): 6214.20, 6214.30, 6117.10
- [Socks](https://border.bot/hs-codes/for/socks): 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.

- [Classify your exact product](https://border.bot/tools/hs-code-classifier?product=T-shirt&destination=US)

## 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.

Official source files:

- https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false

Machine-readable: https://border.bot/countries/united-states/hs-codes/for/t-shirts.json