HS codes
HS code for T-shirts
Cotton T-shirts are classified under HS 6109.10, and T-shirts of polyester or other man-made fibres under 6109.90. Tank tops and vests use the same codes. In the US the base duty is 16.5% for cotton (6109.10.00) and 32% for polyester (6109.90.10).
US rates: USITC Harmonized Tariff Schedule, Revision 19 (2026), checked 2026-09-26. Base (MFN) duty only.
| Garment | Fabric | HS code | US HTS line | US base duty | Duty per US$1,000 | CBP ruling |
|---|---|---|---|---|---|---|
| T-shirtMen's & women's | Combed cotton jersey, slub or interlockKnit · Cotton | 6109.10 | 6109.10.00 | 16.5% | US$165 | N296889 (2018) |
| T-shirtMen's & women'sA few percent of spandex does not change the code: the fibre with the greatest weight decides. | Cotton-spandex jerseyKnit · Cotton | 6109.10 | 6109.10.00 | 16.5% | US$165 | N340813 (2024) |
| T-shirtMen's & women's | Polyester jerseyKnit · Polyester | 6109.90 | 6109.90.10 | 32% | US$320 | N250351 (2014) |
| Tank top / vestMen's & women's | Cotton rib or jerseyKnit · Cotton | 6109.10 | 6109.10.00 | 16.5% | US$165 | N294768 (2018) |
| Tank top / vestMen's & women's | Polyester jerseyKnit · Polyester | 6109.90 | 6109.90.10 | 32% | US$320 | N334685 (2023) |
Same garment, different fibre
How the fibre changes the US duty
Base duty on US$1,000 of customs value, before any additional duties.
T-shirt · Men's & women's · Knit
- Cotton (6109.10)
- 16.5% · US$165
- Polyester (6109.90)
- 32% · US$320
How to read the code
Worth knowing
- Heading 6109 covers knitted T-shirts, singlets and tank tops. A woven top cut like a T-shirt is not a T-shirt for customs: it goes with the woven tops in chapter 62.
- A knit top with a collar and a buttoned placket is a polo shirt, not a T-shirt: 6105 for men, 6106 for women.
- Moving a basic tee from polyester to cotton roughly halves the US base duty — the biggest fibre effect in this table.
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 T-shirts
What is the HS code for a cotton T-shirt?
6109.10. In the US the line is 6109.10.00, with a base duty of 16.5%.
What is the HS code for a polyester T-shirt?
6109.90. In the US the line is 6109.90.10, with a base duty of 32%.
Does a cotton-spandex T-shirt use the cotton code?
Yes, when cotton is the fibre with the greatest weight — CBP ruling N340813 classified a cotton-spandex tee under 6109.10.
Do tank tops have a different HS code from T-shirts?
No. Knitted tank tops and vests are in the same heading: 6109.10 in cotton and 6109.90 in polyester.
We make these garments
HLN is a clothing manufacturer in Dongguan, China. See what we produce:
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