HS codes
HS code for shirts and polo shirts
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.
US rates: USITC Harmonized Tariff Schedule, Revision 19 (2026), checked 2026-09-26. Base (MFN) duty only.
Woven shirts
Polo shirts
| Garment | Fabric | HS code | US HTS line | US base duty | Duty per US$1,000 | CBP ruling |
|---|---|---|---|---|---|---|
| Polo shirtMen's | Cotton piqué or jerseyKnit · Cotton | 6105.10 | 6105.10.00 | 19.7% | US$197 | N052217 (2009) |
| Polo shirtWomen's | Cotton piqué or jerseyKnit · Cotton | 6106.10 | 6106.10.00 | 19.7% | US$197 | N024079 (2008) |
| Polo shirtMen's | Polyester piquéKnit · Polyester | 6105.20 | 6105.20.20 | 32% | US$320 | N214711 (2012) |
| Polo shirtWomen's | Polyester piquéKnit · Polyester | 6106.20 | 6106.20.20 | 32% | US$320 | N250133 (2014) |
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.
Four things decide a garment’s HS code
1. Knit or woven
Knitted and crocheted garments are in chapter 61; woven garments are in chapter 62. Jersey, French terry, fleece, rib and piqué are knits; twill, denim, poplin and oxford are woven.
2. The fibre with the greatest weight
A blend takes the code of the fibre that weighs the most. A 60/40 cotton-polyester hoodie is a cotton hoodie; a 40/60 one is a polyester hoodie. A few percent of spandex rarely matters.
3. Men’s or women’s
Most garments have separate men’s and women’s headings. A style that cannot be identified as either — most unisex tees and hoodies — is classified as women’s.
4. What the garment is
T-shirt, sweatshirt, trousers, shirt, jacket or dress each has its own heading. A collar and placket make a knit top a polo shirt, not a T-shirt.
Beyond the base rate
Additional duties are not in these numbers
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 19 (2026) (USITC); classification rulings from CBP CROSS, linked on each row. Codes checked against the rulings on 26 September 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.
FAQ
HS code for shirts and polo shirts
What is the HS code for a polo shirt?
6105.10 for men’s cotton polos and 6106.10 for women’s, both at 19.7% US base duty. Polyester polos are 6105.20 and 6106.20.
What is the HS code for a men’s cotton shirt?
6205.20 for a woven cotton shirt; the US line is 6205.20.20 at 19.7%.
What is the HS code for a women’s blouse?
6206.30 for a woven cotton blouse or shirt; the US line is 6206.30.30 at 15.4%.
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
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