HS codes
HS code for shirts and polo shirts
Woven shirts
Base dutySection 301Forced labor tariff
Shirt
Cotton oxford, poplin or flannel · Woven · Men's
6205.20
6205.20.20
US base duty
19.7%
US$197 per US$1,000
Shirt / blouse
Cotton oxford, poplin or flannel · Woven · Women's
6206.30
6206.30.30
US base duty
15.4%
US$154 per US$1,000
Polo shirts
Base dutySection 301Forced labor tariff
Polo shirt
Cotton piqué or jersey · Knit · Men's
6105.10
6105.10.00
US base duty
19.7%
US$197 per US$1,000
Polo shirt
Cotton piqué or jersey · Knit · Women's
6106.10
6106.10.00
US base duty
19.7%
US$197 per US$1,000
Polo shirt
Polyester piqué · Knit · Men's
6105.20
6105.20.20
US base duty
32%
US$320 per US$1,000
Polo shirt
Polyester piqué · Knit · Women's
6106.20
6106.20.20
US base duty
32%
US$320 per US$1,000
Duty only: customs processing fees, and the harbor maintenance fee on sea freight, come on top.
Woven cotton shirts are classified under HS 6205.20 (men’s) and 6206.30 (women’s shirts and blouses). Knitted polo shirts go to 6105.10 and 6106.10 in cotton, or 6105.20 and 6106.20 in polyester.
Made in China, a men’s cotton shirt pays 39.7% in all: the 19.7% base rate, 7.5% Section 301 duty and the 12.5% forced labor tariff. A men’s cotton polo pays 39.7%.
US rates: USITC Harmonized Tariff Schedule, Revision 20 (2026), checked 2026-10-01. Base (MFN) duty only.
Same garment, different fibre
How the fibre changes the US duty
Base duty on US$1,000 of customs value, before any additional duties.
Polo shirt · Men's · Knit
- Cotton (6105.10)
- 19.7% · US$197
- Polyester (6105.20)
- 32% · US$320
Polo shirt · Women's · Knit
- Cotton (6106.10)
- 19.7% · US$197
- Polyester (6106.20)
- 32% · US$320
How to read the code
Worth knowing
- Oxford, poplin and flannel shirts are woven (chapter 62); piqué and jersey polos are knitted (chapter 61).
- The collar and placket are what make a knit top a polo shirt rather than a T-shirt.
- A polyester polo costs noticeably more in US base duty than a cotton one.
Same for every garment
Rules and duties behind these codes
How a code is decided
- 1Knit or woven
- 2The fibre with the greatest weight
- 3Men’s or women’s
- 4What the garment is
What products of China pay
- 1Section 301 China tariffs
- 2Forced labor tariff
- 3No de minimis
- 4No longer charged
The rates here are the US general (MFN) rates. Clothing made in China can also owe additional duties under chapter 99 of the HTS, such as Section 301 tariffs, and those change often. Check the current total with your customs broker or the CBP guidance before you price a shipment. CBP guidance on trade remedies
The first six digits are the same in every country that uses the Harmonized System. For the EU and UK rates, use their official lookups: EU TARIC · UK Trade Tariff
Sources: HS 2022 nomenclature (World Customs Organization); US Harmonized Tariff Schedule, Revision 20 (2026) (USITC); classification rulings from CBP CROSS, linked on each row. Codes checked against the rulings on 26 September 2026. Extra duties on products of China: HTS chapter 99, U.S. notes 20 and 52, Revision 20 (2026), read on 1 October 2026.
Compiled and checked by HLN Apparel (Hualingniao). The tables and text on these pages are licensed under CC BY 4.0: reuse them freely, with credit to HLN Apparel and a link to the page.
A reference, not a binding classification. The importer of record is responsible for the code declared; a customs broker or a binding ruling from CBP gives the final answer for a specific garment.
We make these garments
HLN is a clothing manufacturer in Dongguan, China. See what we produce:
Pricing a production run? Read clothing manufacturers in the USA vs China: landed cost compared.
HS codes for other garments
Planning a production run?
Send us the style and the fabric. We confirm construction and fibre content on the spec sheet before production — the two facts your broker needs to classify it.