HS code for polo shirt
The U.S. HS code for a polo shirt is usually 6105.10.00.10 (men's, cotton), with a 19.7% general duty and an estimated total of 32.2% from China and 32.2% 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 57.2% 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 |
|---|---|---|---|
| Men's, cotton | 6105.10.00.10 | 19.7% | 32.2% |
| Men's, polyester | 6105.20.20.10 | 32% | 44.5% |
| Women's, cotton | 6106.10.00.10 | 19.7% | 32.2% |
| Women's, polyester | 6106.20.20.10 | 32% | 44.5% |
- 6105.10.00.10: Men's or boys' shirts, knitted or crocheted / Of cotton / Men's (338)
- 6105.20.20.10: Men's or boys' shirts, knitted or crocheted / Of man-made fibers / Men's (638)
- 6106.10.00.10: Women's or girls' blouses and shirts, knitted or crocheted / Of cotton / Women's (339)
- 6106.20.20.10: Women's or girls' blouses and shirts, knitted or crocheted / Of man-made fibers / Women's (639)
What decides the code
A polo shirt is a knitted shirt with a placket and collar, classified in heading 6105 for men or boys and heading 6106 for women or girls, by fiber.
- Gender decides the heading: men's polo shirts fall in heading 6105, women's polo shirts fall in heading 6106.
- Knit construction places the polo in heading 6105 or 6106, since both cover knitted or crocheted shirts.
- Fiber content picks the subheading: cotton leads to 6105.10.00.10 or 6106.10.00.10, man-made fibers to 6105.20.20.10 or 6106.20.20.10.
Common mistakes
- Classifying a men's knit polo in 6106.10.00.10 is wrong because heading 6106 covers women's and girls' shirts, not men's.
- Classifying a women's knit polo in 6105.10.00.10 is wrong because heading 6105 covers men's and boys' shirts.
- Putting a polyester polo in 6105.10.00.10 or 6106.10.00.10 is wrong because those cotton subheadings do not cover man-made fiber shirts.
Estimated U.S. duty by origin
- China
- 32.2% = 19.7% general + 12.5% Section 301: Forced labor actionMay also apply: Section 301: China list duty (7.5% or 25%). Up to 57.2%.
- Vietnam
- 32.2% = 19.7% general + 12.5% Section 301: Forced labor action
For HTS 6105.10.00.10, as a share of customs value, before fees. Check every measure for your entry with the tariff checker.
EU code and duty
- Men's, cotton
- CN 6105 10 00, 12%
- Men's, polyester
- CN 6105 20 10, 12%
- Women's, cotton
- CN 6106 10 00, 12%
- Women's, polyester
- CN 6106 20 00, 12%
EU Combined Nomenclature 2026, third-country (erga omnes) duty. Preferential rates and EU trade remedy duties are not included.
Frequently asked questions
What is the HS code for a polo shirt?
The U.S. HTS code for a polo shirt is usually 6105.10.00.10 (men's, cotton). Other versions use 6105.20.20.10 for men's, polyester, 6106.10.00.10 for women's, cotton, 6106.20.20.10 for women's, polyester. The first six digits, 6105.10, are the international HS code.
What is the U.S. import duty on a polo shirt from China?
The U.S. general duty on HTS 6105.10.00.10 is 19.7%. With the additional duties that apply to goods of China (Section 301: Forced labor action (12.5%)), the estimated total is 32.2% 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 32.2%. Tariff data as of October 22, 2026.
Tariff schedule pages
- 6105.10.00.10Men's or boys' shirts, knitted or crocheted / Of cotton / Men's (338)
- 6105.20.20.10Men's or boys' shirts, knitted or crocheted / Of man-made fibers / Men's (638)
- 6106.10.00.10Women's or girls' blouses and shirts, knitted or crocheted / Of cotton / Women's (339)
- 6106.20.20.10Women's or girls' blouses and shirts, knitted or crocheted / Of man-made fibers / Women's (639)
- Heading 6105Men's or boys' shirts, knitted or crocheted
- Heading 6106Women's or girls' blouses and shirts, knitted or crocheted
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.