HTS code for shirts and blouses (2026)
Most imported woven cotton shirts for men or boys fall under 6205.20.20, which carries a general rate of 19.7%. Women's and girls' woven cotton blouses, shirts, and shirt-blouses fall under 6206.30.30 at a general rate of 15.4%. The single attribute that most often moves a shirt to a different line is construction: a knitted or crocheted shirt leaves Chapter 62 entirely and enters Chapter 61 under 6105.10.00 or 6106.10.00.
If the goods originate in China, the Chapter 99 provision 9903.88.15 (Section 301 China) adds +7.5% on top of the general rate and must be reported as a separate line on the entry.
Candidate HTS lines for shirts and blouses
| Code | Line | General rate | Special rate |
|---|---|---|---|
| 6205.20.20 | Other Of cotton: Use when: Use for woven (not knitted or crocheted) men's or boys' cotton shirts. | 19.7% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 6206.30.30 | Other Of cotton: › Other: Use when: Use for woven (not knitted or crocheted) women's or girls' cotton blouses, shirts, and shirt-blouses. | 15.4% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 6105.10.00 | Of cotton Use when: Use for men's or boys' cotton shirts that are knitted or crocheted. | 19.7% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 6106.10.00 | Of cotton Use when: Use for women's or girls' cotton blouses and shirts that are knitted or crocheted. | 19.7% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 6205.30.20 | Other Of man-made fibers: › Other: Use when: Use for woven (not knitted or crocheted) men's or boys' shirts of man-made fibers. | 29.1¢/kg + 25.9% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6205.20.20.67 | Other (340) (doz., kg) Of cotton: › Other › Other: › Other: › Other: › Men's: Use when: Use for woven men's cotton shirts that are not dress shirts, not corduroy, and not woven with two or more colors in the warp and/or filling. | 19.7% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 6205.20.20.26 | Men's (340) (doz., kg) Of cotton: › Other › Dress shirts: › Other: Use when: Use for woven men's cotton dress shirts not woven with two or more colors in the warp and/or filling. | 19.7% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 6206.30.30.45 | Other (341) (doz., kg) Of cotton: › Other: › Other › Other: › Other: › Women's: Use when: Use for woven women's cotton blouses or shirts that are not woven with two or more colors in the warp and/or filling and not designed for use in hospitals, clinics, laboratories or contaminated areas. | 15.4% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
Chapter 99 duties and claims that attach to these lines today
Section 301 China
- 9903.88.15 Section 301 China, +7.5%, applies to 6205.20.20, 6206.30.30, 6105.10.00, 6106.10.00, 6205.30.20, 6205.20.20.67, 6205.20.20.26, 6206.30.30.45 9903.88.15 Explained: Section 301 China List 4, 7.5% Duty Rate
Other Chapter 99 provisions
- 9915.61.01 Other, claim or exemption heading, no additional duty, applies to 6105.10.00, 6106.10.00
Each applicable Chapter 99 heading is reported as its own line beside the classification. Its duty is separate from the general rate above; most programs charge it on top, and a heading's own text says how it is assessed.
What decides the line
The first question is construction method. Shirts and blouses made by knitting or crocheting go to Chapter 61: 6105.10.00 for men's or boys' cotton knit shirts and 6106.10.00 for women's or girls' cotton knit blouses and shirts, both at 19.7%. Woven garments go to Chapter 62 regardless of weight or cut.
Among woven garments, gender and intended wearer determine the heading. Articles designed for men or boys go to heading 6205; those designed for women or girls go to heading 6206. A garment marketed and sized for women cannot be classified under 6205 even if the style is similar.
Fiber content then decides the subheading. Within heading 6205, cotton woven shirts take 6205.20.20 at 19.7%, while shirts of man-made fibers take 6205.30.20 at 29.1 cents per kilogram plus 25.9%. Within heading 6206, cotton takes 6206.30.30 at 15.4%. Note that the man-made fiber rate for men's shirts is a compound rate, which makes fiber content a significant cost variable.
At the ten-digit statistical level, classifiers then distinguish dress shirts from other shirts, the presence of two or more colors in the warp and/or filling, corduroy fabric, compact yarn construction, intended use in hospitals, clinics, laboratories or contaminated areas, and whether boys' garments are imported as parts of playsuits. These distinctions do not change the duty rate under these lines but determine the correct statistical suffix for quota and trade monitoring purposes. Confirm all current breakouts in the HTSUS or with a licensed broker before filing.
Common mistakes
- Classifying a knitted polo or jersey shirt under 6205.20.20 or 6206.30.30 is wrong; knitted or crocheted construction moves the garment to 6105.10.00 or 6106.10.00.
- Filing a women's woven cotton blouse under 6205.20.20 because it is styled like a men's shirt is wrong; gender of intended wearer controls, so 6206.30.30 applies.
- Omitting the Chapter 99 heading 9903.88.15 as a separate entry line on shirts sourced from China is wrong; the +7.5% Section 301 duty is additional to and separate from the general rate and must be reported independently.
- Applying the woven man-made fiber rate from 6205.30.20 (29.1 cents per kilogram + 25.9%) to a cotton shirt is wrong; fiber content must be confirmed and cotton shirts take 6205.20.20 at 19.7%.
- Assuming the special rate column (Free for AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S, SG) applies automatically is wrong; the importer must affirmatively claim the applicable free trade program and meet all origin requirements.
Frequently asked questions
What is the HTS code for a plain woven cotton men's dress shirt imported from China?
The classification heading is 6205.20.20, with the ten-digit statistical suffix depending on style and color construction, for example, 6205.20.20.26 for men's dress shirts other than those with two or more colors in the warp and/or filling. The general rate is 19.7%. Because the origin is China, Chapter 99 provision 9903.88.15 (Section 301 China) adds +7.5% as a separate line on the entry.
What is the HTS code for women's cotton blouses?
Woven women's or girls' cotton blouses, shirts, and shirt-blouses are classified under 6206.30.30 at a general rate of 15.4%. The column 2 rate is 90%. If the goods originate in China, provision 9903.88.15 applies, adding +7.5% on top of the general rate.
Does it matter whether a shirt is knitted or woven for HTS classification?
Yes, construction method is the first split. Knitted or crocheted cotton shirts for men or boys go to 6105.10.00 and for women or girls to 6106.10.00, both at a general rate of 19.7%. Woven shirts stay in Chapter 62 under headings 6205 or 6206. Filing a knit shirt under a Chapter 62 number is a misclassification.
What does the Chapter 99 provision 9903.88.15 mean on my entry for shirts?
Provision 9903.88.15 is the Section 301 China heading. When it is attached to a line, it means goods of Chinese origin are subject to an additional duty of +7.5% on top of the general column 1 rate. It must be entered as its own separate line on the customs entry alongside the classification line; it does not replace the general rate. Confirm current applicability in the HTSUS or with a licensed broker before filing.
Are shirts from countries like Canada or the European Union subject to the same rates as Chinese-origin shirts?
No. The Section 301 China provision 9903.88.15 adds +7.5% only for goods of Chinese origin. Shirts from countries listed in the special rate column, AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S, SG, may qualify for a Free rate under an applicable trade agreement if origin and program requirements are met. Other countries not listed pay only the general column 1 rate. Confirm program eligibility and origin rules with a licensed broker.
What rate applies to men's shirts made of man-made fibers instead of cotton?
Woven men's or boys' shirts of man-made fibers are classified under 6205.30.20. The general rate is 29.1 cents per kilogram plus 25.9%, which is a compound rate and typically higher in effective terms than the 19.7% flat rate on cotton shirts under 6205.20.20. The column 2 rate is 30.9 cents per kilogram plus 76%. Goods of Chinese origin also carry the 9903.88.15 additional duty of +7.5%.