HS code for T-shirt
The U.S. HS code for a T-shirt is usually 6109.10.00.12 (men's, 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 |
|---|---|---|---|
| Men's, cotton | 6109.10.00.12 | 16.5% | 29% |
| Men's, polyester | 6109.90.10.07 | 32% | 44.5% |
| Women's, cotton | 6109.10.00.40 | 16.5% | 29% |
| Women's, polyester | 6109.90.10.50 | 32% | 44.5% |
- 6109.10.00.12: T-shirts, singlets, tank tops and similar garments, knitted or crocheted / Of cotton / Men's or boys' / Men's (338)
- 6109.90.10.07: Of man-made fibers / Men's or boys' / T-shirts / Men's (638)
- 6109.10.00.40: Of cotton / Women's or girls' / T-shirts / Women's (339)
- 6109.90.10.50: Of man-made fibers / Women's or girls' / T-shirts / Women's (639)
What decides the code
A T-shirt is a knitted garment of heading 6109, classified by fiber content and gender into cotton or man-made fiber lines for men or women.
- Fiber content decides the subheading: cotton goes to 6109.10 and polyester, a man-made fiber, goes to 6109.90.
- Gender decides the break within each fiber group: men's cotton is 6109.10.00.12 and women's cotton is 6109.10.00.40.
- For man-made fibers, men's polyester is 6109.90.10.07 and women's polyester is 6109.90.10.50.
- Knitted construction is required for heading 6109, so a woven shirt is not classified here.
Common mistakes
- Classifying a knitted T-shirt in 6109.90 when it is cotton is wrong because cotton has its own subheading, 6109.10.
- Using a men's line such as 6109.10.00.12 for a women's shirt is wrong because gender changes the statistical line within the same subheading.
- Putting a woven shirt in heading 6109 is wrong because that heading 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 6109.10.00.12, 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 6109 10 00, 12%
- Men's, polyester
- CN 6109 90 20, 12%
- Women's, cotton
- CN 6109 10 00, 12%
- Women's, polyester
- CN 6109 90 20, 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 T-shirt?
The U.S. HTS code for a T-shirt is usually 6109.10.00.12 (men's, cotton). Other versions use 6109.90.10.07 for men's, polyester, 6109.10.00.40 for women's, cotton, 6109.90.10.50 for women's, polyester. The first six digits, 6109.10, are the international HS code.
What is the U.S. import duty on a T-shirt from China?
The U.S. general duty on HTS 6109.10.00.12 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.
Tariff schedule pages
- 6109.10.00.12T-shirts, singlets, tank tops and similar garments, knitted or crocheted / Of cotton / Men's or boys' / Men's (338)
- 6109.90.10.07Of man-made fibers / Men's or boys' / T-shirts / Men's (638)
- 6109.10.00.40Of cotton / Women's or girls' / T-shirts / Women's (339)
- 6109.90.10.50Of man-made fibers / Women's or girls' / T-shirts / Women's (639)
- Heading 6109T-shirts, singlets, tank tops and similar garments, knitted or crocheted
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.