HS codes
HS code for T-shirts and tank tops
Base dutySection 301Forced labor tariff
T-shirt
Combed cotton jersey, slub or interlock · Knit · Men's & women's
6109.10
6109.10.00
US base duty
16.5%
US$165 per US$1,000
T-shirt
Cotton-spandex jersey · Knit · Men's & women's
A few percent of spandex does not change the code: the fibre with the greatest weight decides.
6109.10
6109.10.00
US base duty
16.5%
US$165 per US$1,000
T-shirt
Polyester jersey · Knit · Men's & women's
6109.90
6109.90.10
US base duty
32%
US$320 per US$1,000
Tank top / vest
Cotton rib or jersey · Knit · Men's & women's
6109.10
6109.10.00
US base duty
16.5%
US$165 per US$1,000
Tank top / vest
Polyester jersey · Knit · Men's & women's
6109.90
6109.90.10
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.
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).
Made in China, a cotton T-shirt pays 36.5% in all: the 16.5% base rate, 7.5% Section 301 duty and the 12.5% forced labor tariff, or US$365 on every US$1,000 of value. A polyester T-shirt pays 52%.
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.
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.
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.