HS code for kids T-shirt
The U.S. HS code for a kids T-shirt is usually 6109.10.00.14 (boys', cotton), with a 16.5% general duty and an estimated total of 29% from China and 29% from Vietnam once additional duties are added.
Estimates use tariff data as of October 22, 2026. The China and Vietnam estimates include Section 301: Forced labor action (12.5%). From China, Section 301: China list duty (7.5% or 25%) may also apply, up to 54% in total. Classifications and duty estimates are guidance based on the published HTSUS. The importer of record is responsible for the final classification.
Codes by variant
| Variant | HTS code | General duty | Est. from China |
|---|---|---|---|
| Boys', cotton | 6109.10.00.14 | 16.5% | 29% |
| Girls', cotton | 6109.10.00.45 | 16.5% | 29% |
- 6109.10.00.14: T-shirts, singlets, tank tops and similar garments, knitted or crocheted / Of cotton / Men's or boys' / Boys' (338)
- 6109.10.00.45: Of cotton / Women's or girls' / T-shirts / Girls' (339)
What decides the code
A kids' T-shirt is a knitted cotton garment classified in heading 6109, with the line set by gender: boys' under 6109.10.00.14 and girls' under 6109.10.00.45.
- Gender decides the line. Boys' cotton T-shirts fall under 6109.10.00.14 and girls' cotton T-shirts fall under 6109.10.00.45.
- Fiber content decides the subheading. Cotton T-shirts stay in 6109.10, while a shirt of another fiber moves to a different subheading under heading 6109.
- Knit or crocheted construction is required for heading 6109. A woven cotton shirt is not classified here.
- The garment must be a T-shirt or similar garment of heading 6109. A shirt with a full front opening and buttons is classified elsewhere.
Common mistakes
- Classifying a boys' cotton T-shirt under 6109.10.00.45 is wrong because that line covers girls' garments, not boys'.
- Classifying a girls' cotton T-shirt under 6109.10.00.14 is wrong because that line covers boys' garments, not girls'.
- Classifying a woven cotton kids' shirt in heading 6109 is wrong because heading 6109 covers only knitted or crocheted garments.
Estimated U.S. duty by origin
- China
- 29% = 16.5% general + 12.5% Section 301: Forced labor actionMay also apply: Section 301: China list duty (7.5% or 25%). Up to 54%.
- Vietnam
- 29% = 16.5% general + 12.5% Section 301: Forced labor action
For HTS 6109.10.00.14, as a share of customs value, before fees. Check every measure for your entry with the tariff checker.
EU code and duty
- Boys', cotton
- CN 6109 10 00, 12%
- Girls', cotton
- CN 6109 10 00, 12%
EU Combined Nomenclature 2026, third-country (erga omnes) duty. Preferential rates and EU trade remedy duties are not included.
CPSC eFiling
6109.10.00.14 (CP1), 6109.10.00.45 (CP1) are on CPSC's eFiling HTS list. CPSC certificate related data may be needed. If a kids T-shirt is subject to a CPSC rule, file the certificate data at entry through your broker or the CPSC Product Registry.
Check what to file for 6109.10.00.14
CPSC HTS list for eFiling, October 1, 2026. The list is guidance and not exhaustive.
Frequently asked questions
What is the HS code for a kids T-shirt?
The U.S. HTS code for a kids T-shirt is usually 6109.10.00.14 (boys', cotton). Other versions use 6109.10.00.45 for girls', cotton. The first six digits, 6109.10, are the international HS code.
What is the U.S. import duty on a kids T-shirt from China?
The U.S. general duty on HTS 6109.10.00.14 is 16.5%. With the additional duties that apply to goods of China (Section 301: Forced labor action (12.5%)), the estimated total is 29% of customs value. Section 301: China list duty (7.5% or 25%) may also apply depending on the exact product. From Vietnam the estimate is 29%. Tariff data as of October 22, 2026.
Does a kids T-shirt need CPSC eFiling?
HTS 6109.10.00.14 or another code on this page is on CPSC's eFiling HTS list. If the product is subject to a CPSC rule, such as a children's product, the certificate data must be filed at entry. A product that needs no certificate can use a disclaim message.
Tariff schedule pages
Related products
Codes checked against the USITC Harmonized Tariff Schedule retrieved October 22, 2026. Additional duties reviewed October 22, 2026. This is an estimate: the importer of record is responsible for classification.