HTS code for t-shirts (2026)
Most t-shirts imported into the United States are classified under 6109.10.00 when made of cotton, carrying a general rate of 16.5%, or under 6109.90.10 when made of man-made fibers, carrying a general rate of 32%. The special rate is Free for imports from AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S, and SG.
The single attribute that most often moves a t-shirt to a different line is fiber content: a shirt that is not predominantly cotton shifts from the 6109.10.00 family to either 6109.90.10 (man-made fibers), 6109.90.15 (wool with long sleeves), 6109.90.40 (70 percent or more silk or silk waste), or 6109.90.80 (other materials).
Candidate HTS lines for t-shirts
| Code | Line | General rate | Special rate |
|---|---|---|---|
| 6109.10.00.12 | Men's (338) (doz., kg) Of cotton › Men's or boys': › Other T-shirts: Use when: The garment is a men's cotton t-shirt that is not an all-white plain tee and not a thermal undershirt. | 16.5% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 6109.10.00.40 | Women's (339) (doz., kg) Of cotton › Women's or girls': › Other: › T-shirts: Use when: The garment is a women's cotton t-shirt that falls outside the underwear or tank top categories. | 16.5% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 6109.10.00.14 | Boys' (338) (doz., kg) Of cotton › Men's or boys': › Other T-shirts: Use when: The garment is a boys' cotton t-shirt other than an all-white plain style or thermal undershirt. | 16.5% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 6109.10.00.45 | Girls' (339) (doz., kg) Of cotton › Women's or girls': › Other: › T-shirts: Use when: The garment is a girls' cotton t-shirt outside the underwear or tank top categories. | 16.5% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 6109.10.00.04 | T-shirts, all white, short hemmed sleeves, hemmed bottom, crew or round neckline, or V-neck with a mitered seam at the center of the V, without pockets, trim or embroidery (352) (doz., kg) Of cotton › Men's or boys': Use when: The garment is a men's or boys' cotton t-shirt that is all white, has short hemmed sleeves, a hemmed bottom, a crew, round, or mitered V-neckline, and no pockets, trim, or embroidery. | 16.5% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 6109.90.10.07 | Men's (638) (doz., kg) Of other textile materials: › Of man-made fibers › Men's or boys': › T-shirts: Use when: The garment is a men's t-shirt made of man-made fibers such as polyester or nylon. | 32% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 6109.90.10.50 | Women's (639) (doz., kg) Of other textile materials: › Of man-made fibers › Women's or girls': › T-shirts: Use when: The garment is a women's t-shirt made of man-made fibers such as polyester or nylon. | 32% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 6109.90.10.09 | Boys' (638) (doz., kg) Of other textile materials: › Of man-made fibers › Men's or boys': › T-shirts: Use when: The garment is a boys' t-shirt made of man-made fibers. | 32% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 6109.90.15.20 | Other (438) (doz., kg) Of other textile materials: › Of wool, with long sleeves › Men's or boys': Use when: The garment is a men's or boys' long-sleeve t-shirt or similar top made of wool, classified as other than underwear. | 5.6% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6109.90.40.10 | Men's or boys' (738) (doz., kg) Of other textile materials: › Containing 70 percent or more by weight of silk or silk waste Use when: The garment is a men's or boys' t-shirt or similar top containing 70 percent or more by weight of silk or silk waste. | 2.6% | Free (AU,BH, CL,CO,E,IL,JO, KR,MA,OM, P,PA,PE,S,SG) |
| 6109.90.80.10 | Men's or boys' (838) (doz., kg) Of other textile materials: › Other Use when: The garment is a men's or boys' t-shirt made of a textile material other than cotton, man-made fibers, wool with long sleeves, or silk-predominant fabric. | 16% | Free (AU,BH,CL,CO,E*,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 6109.10.00.11 | Thermal undershirts (352) (doz., kg) Of cotton › Men's or boys': Use when: The garment is a men's or boys' cotton thermal undershirt. | 16.5% | 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 6109.10.00.12, 6109.10.00.40, 6109.10.00.14, 6109.10.00.45, 6109.10.00.04, 6109.90.10.07, 6109.90.10.50, 6109.90.10.09, 6109.90.15.20, 6109.90.80.10, 6109.10.00.11 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 6109.10.00.12, 6109.10.00.40, 6109.10.00.14, 6109.10.00.45, 6109.10.00.04, 6109.10.00.11
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 attribute a classifier checks is fiber content. Cotton t-shirts go to 6109.10.00 at 16.5%. Man-made fiber t-shirts go to 6109.90.10 at 32%. T-shirts of wool with long sleeves go to 6109.90.15 at 5.6%. Those containing 70 percent or more by weight of silk or silk waste go to 6109.90.40 at 2.6%. All remaining materials land in 6109.90.80 at 16%.
Within each fiber family the second check is gender and age. The schedule separates men's, boys', women's, and girls' at the 10-digit statistical suffix level. A men's cotton t-shirt is 6109.10.00.12; a boys' cotton t-shirt is 6109.10.00.14; a women's cotton t-shirt is 6109.10.00.40; a girls' cotton t-shirt is 6109.10.00.45. The same gender split applies across the man-made fiber lines under 6109.90.10.
Within the men's and boys' cotton lines a third check is construction and color. A t-shirt that is all white, has short hemmed sleeves, a hemmed bottom, a crew or round neckline or a mitered V-neck, and carries no pockets, trim, or embroidery is a distinct line: 6109.10.00.04. Any cotton tee that does not meet all of those conditions falls into the general men's or boys' other t-shirt lines.
A fourth check, within the cotton family only, identifies thermal undershirts (6109.10.00.11 for men's or boys' cotton) and underwear (6109.10.00.37 for women's or girls' cotton). These are reported under separate statistical suffixes even though the general rate remains 16.5%.
Common mistakes
- Classifying a polyester or nylon t-shirt under 6109.10.00 (cotton, 16.5%) instead of 6109.90.10 (man-made fibers, 32%), which understates duty and uses the wrong textile visa category.
- Reporting a plain all-white men's cotton tee with no pockets, trim, or embroidery under 6109.10.00.12 instead of the correct specific line 6109.10.00.04, which has a distinct statistical suffix (352 vs. 338) affecting quota reporting.
- Omitting Chapter 99 heading 9903.88.15 as a separate line when goods originate in China; that heading adds +7.5% on top of the column 1 general rate and must be filed alongside the classification line.
- Applying the special rate of Free without verifying that the country of origin is one of AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S, or SG; goods from any other country must use the column 1 general rate or, if applicable, column 2.
- Classifying a wool long-sleeve t-shirt under the man-made fiber line 6109.90.10 at 32% rather than 6109.90.15 at 5.6%, significantly overstating the duty.
Frequently asked questions
What is the HTS code for a standard men's cotton t-shirt?
A standard men's cotton t-shirt is classified under 6109.10.00.12. The general (column 1) rate is 16.5%. If the shirt qualifies as all white with short hemmed sleeves, a hemmed bottom, a crew or round neckline or a mitered V-neck, and has no pockets, trim, or embroidery, use 6109.10.00.04 instead.
What HTS code applies to polyester or other synthetic t-shirts?
T-shirts made of man-made fibers such as polyester are classified under the 6109.90.10 family. Men's t-shirts use 6109.90.10.07 and women's t-shirts use 6109.90.10.50. The general rate for these lines is 32%, double the rate for cotton. The special rate is Free for imports from AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S, and SG.
What does the Chapter 99 provision 9903.88.15 mean on t-shirt entries?
Chapter 99 heading 9903.88.15 is the Section 301 China provision. When t-shirts are imported from China, this heading must be reported as a separate line on the entry, and it adds +7.5% on top of the applicable column 1 general rate. It applies to both the cotton lines under 6109.10.00 and the man-made fiber lines under 6109.90.10.
Chapter 99 heading 9915.61.01, which appears on the cotton lines, is a claim or exemption heading with no additional duty. Confirm how it applies to a specific shipment in the current HTSUS or with a licensed broker.
Do t-shirt imports from free trade agreement countries pay a lower rate?
Yes. The special rate column lists Free for imports originating in AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S, and SG. This applies across both the cotton (6109.10.00) and man-made fiber (6109.90.10) t-shirt lines. The country of origin must qualify under the applicable trade agreement; confirm eligibility in the current HTSUS or with a licensed broker.
What is the HTS code for a women's cotton t-shirt?
A women's cotton t-shirt is classified under 6109.10.00.40 at a general rate of 16.5%. A girls' cotton t-shirt uses 6109.10.00.45 at the same rate. Cotton tank tops for women fall under 6109.10.00.60 and for girls under 6109.10.00.65.
Is the rate different for silk or wool t-shirts?
Yes. T-shirts containing 70 percent or more by weight of silk or silk waste are classified under 6109.90.40 at a general rate of 2.6%, and no Chapter 99 provisions are attached to that line in the current revision. T-shirts of wool with long sleeves fall under 6109.90.15 at a general rate of 5.6%. Both rates are significantly lower than the cotton rate of 16.5% or the man-made fiber rate of 32%.