HTS Code for T-Shirts: Reading Heading 6109 Line by Line
The HTS code for T-shirts depends on knit, fibre, gender and design. Read heading 6109 line by line, with CBP rulings and 2026 duty rates for each case.
The HTS code for T-shirts looks simple until you open heading 6109. The same garment can land in a dozen different 10-digit lines depending on whether it is knitted, what fibre predominates, who it is cut for and what it looks like at the hem. Duty rates in the heading range from 2.6% to 32%. This guide reads heading 6109 line by line in HTS 2026 Revision 20, the current revision as of October 2026, and shows how CBP has applied it in real rulings.
It is written for apparel importers, brokers and online sellers classifying T-shirts and similar tops for US entry. The men's cotton T-shirt we follow is the same worked example used across the HTS Pilot site, labelled as an example rather than a live result.
Key takeaways
- A knitted T-shirt belongs in chapter 61, heading 6109. Woven tops go to chapter 62.
- Chapter 61 note 5: no drawstring, ribbed waistband or other tightening at the bottom, or the garment leaves 6109.
- Fibre content decides the subheading: cotton (6109.10, 16.5%), man-made fibres (6109.90.10, 32%), and other lines for wool and silk.
- Gender decides the statistical suffix. Unisex garments are classified as women's under chapter 61 note 9.
- For a men's 100% cotton knitted T-shirt, the 10-digit code is 6109.10.00.12. Additional Chapter 99 duties may apply by origin.
Heading 6109 at a glance
Heading 6109 covers "T-shirts, singlets, tank tops and similar garments, knitted or crocheted". Its main lines in Revision 20:
| 8-digit line | Fibre | General rate | Column 2 |
|---|---|---|---|
| 6109.10.00 | Of cotton | 16.5% | 90% |
| 6109.90.10 | Of man-made fibers | 32% | 90% |
| 6109.90.15 | Of wool, with long sleeves | 5.6% | 55.5% |
| 6109.90.40 | Containing 70% or more by weight of silk or silk waste | 2.6% | 90% |
| 6109.90.80 | Other | 16% | 90% |
Each line has free special rates for qualifying goods under listed trade agreements, shown in the Special column. If you need help reading those columns, see how to read the HTS.
Decision 1: knitted or woven
Chapter 61 note 1 says the chapter applies only to made up knitted or crocheted articles. Jersey, interlock and rib fabrics are knitted; poplin and oxford cloth are woven. A woven top shaped like a T-shirt is not a 6109 garment. It goes to chapter 62, typically to the headings for men's shirts or women's blouses and shirts, with different rates.
Check the fabric, not the product name. Suppliers often describe woven tops as "tees".
Decision 2: is it really a T-shirt?
Chapter 61 note 5 sets a hard limit: heading 6109 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom.
CBP rulings add detail about what a T-shirt looks like.
- N296889 (May 2018). A men's 100% cotton interlock top with a rib knit crew neckline, short hemmed sleeves, an all-over screen print and a curved hemmed bottom. CBP found every feature consistent with a T-shirt and classified it in 6109.10.0012. The importer had proposed suffix 27 ("other"); CBP corrected it to 12.
- N230437 (September 2012). A men's 100% cotton jersey top with a crew neck and short sleeves, but with a pieced rib knit insert across the chest and extensive embroidery on the front. CBP treated both as conspicuous non-T-shirt features and classified the garment in 6110.20.2069 as a pullover.
- N315831 (December 2020). A short-sleeved unisex top of 65% cotton and 35% polyester weighing 535.5 grams per square metre. CBP held that at that weight it no longer qualified as a T-shirt or similar garment of 6109, and classified it as a pullover in 6110.
The lesson: a crew neck and short sleeves are not enough. Hem, weight and conspicuous design features matter.
Decision 3: which fibre predominates
Section XI note 2(A) classifies a mixture of textile materials as if it consisted wholly of the one material that "predominates by weight over each other single textile material". Additional U.S. Rule of Interpretation 1(d) applies the same principle wherever a textile is named in the HTS.
- 100% cotton, or 60% cotton and 40% polyester: cotton predominates, so 6109.10.00.
- 100% polyester, or 65% polyester and 35% cotton: man-made fibre predominates, so 6109.90.10.
- When no single material predominates, the note sends you to the material whose heading comes last in numerical order among those that equally merit consideration. Even splits are where a CBP ruling is worth checking.
The rate gap is large: 16.5% for cotton against 32% for man-made fibres. Declaring the wrong fibre is one of the most expensive apparel errors. See General Rules of Interpretation for how the textile rules fit with the GRIs.
Decision 4: who it is for, and the 10-digit suffix
Inside 6109.10.00, the statistical suffixes split by user and style:
| 10-digit code | Description in Revision 20 |
|---|---|
| 6109.10.00.04 | Men's or boys': T-shirts, all white, short hemmed sleeves, hemmed bottom, crew or round neckline, or V-neck with a mitered seam, without pockets, trim or embroidery |
| 6109.10.00.07 | Men's or boys': singlets, all white, without pockets, trim or embroidery |
| 6109.10.00.11 | Men's or boys': thermal undershirts |
| 6109.10.00.12 | Men's or boys': other T-shirts: men's |
| 6109.10.00.14 | Men's or boys': other T-shirts: boys' |
| 6109.10.00.18 | Men's or boys': tank tops and other singlets: men's |
| 6109.10.00.37 | Women's or girls': underwear |
| 6109.10.00.40 | Women's or girls': other: T-shirts: women's |
| 6109.10.00.45 | Women's or girls': other: T-shirts: girls' |
| 6109.10.00.60 | Women's or girls': other: tank tops: women's |
Chapter 61 note 9 decides gender when the cut does not: garments with left-over-right front closure are men's or boys', right-over-left are women's or girls', and garments that cannot be identified as either are classified as women's or girls'. CBP quoted that last sentence in ruling N315831 for unisex garments.
The man-made fibre line has its own suffixes: 6109.90.10.07 for men's T-shirts, 6109.90.10.09 for boys', 6109.90.10.50 for women's and 6109.90.10.60 for girls'.
Worked examples
| Product (example, not a live result) | Code | General rate |
|---|---|---|
| Men's T-shirt, 100% cotton jersey, crew neck, printed, hemmed bottom | 6109.10.00.12 | 16.5% |
| Women's T-shirt, 100% cotton, crew neck | 6109.10.00.40 | 16.5% |
| Men's T-shirt, 100% polyester knit | 6109.90.10.07 | 32% |
| Unisex T-shirt, 100% cotton, no gender-specific cut | 6109.10.00.40 (note 9) | 16.5% |
| Men's cotton knit top with a ribbed waistband | Not 6109 (note 5); often heading 6110 | Depends on line |
Duty: the 8-digit rate is not the whole story
The general rate applies unless the goods qualify for a special rate and you claim it. Additional duties in Chapter 99 depend on origin. In Revision 20, for example, a men's cotton T-shirt that is a product of Vietnam is also subject to heading 9903.05.84, the duty of the subheading plus 12.5%, unless an exception applies. Read our guide to HTS Chapter 99 before you price a shipment.
Selling into Europe as well? The first six digits, 6109.10, are the same in the EU, and the national digits follow the Combined Nomenclature: see Combined Nomenclature codes explained.
Common T-shirt classification mistakes
- Using suffix 27 ("other") by default. In N296889, CBP moved a men's T-shirt from 6109.10.00.27 to 6109.10.00.12 because it had all the features of a T-shirt. "Other" is a residual line, not a safe choice.
- Trusting the product name. "Tee", "top" and "shirt" are used loosely in catalogues. The hem, weight and design features decide.
- Ignoring heavy fabrics. A garment cut like a T-shirt but made of heavy fleece or French terry may be a pullover or sweatshirt under 6110.
- Rounding fibre content. "Cotton blend" is not a fibre content. The difference between 51% and 49% cotton can move the line from 16.5% to 32%.
- Classifying sets as one item. Chapter 61 note 3(b) excludes articles of heading 6109 from the definition of an "ensemble", so a T-shirt sold with matching shorts is not an ensemble, and each piece needs its own analysis.
- Forgetting origin. The code is the same for every origin, but the additional duty is not.
Information to collect before you classify
- Knit or woven, and the fabric type.
- Fibre content by weight, from the supplier's specification or a test report.
- Fabric weight in grams per square metre.
- Hem and waist finish: plain hem, ribbed band, drawstring.
- Design features: pockets, chest inserts, extensive embroidery, collars, plackets.
- Intended user: men's, women's, boys', girls', unisex, and size range.
Letting the tool ask the right questions
HTS Pilot extracts these attributes from a product description, such as materials and percentages, knitted or woven, and target user. When a deciding fact is missing, it asks a discriminative question, for example knitted or woven, before settling between 6109 and chapter 62. A deterministic line check moves the 10-digit line when it contradicts a stated gender or fibre. Results are suggestions for reference, not official classification decisions.
Summary
The HTS code for T-shirts comes from four decisions: knitted or woven, T-shirt or not under note 5 and CBP's design tests, which fibre predominates, and who the garment is for. Get those right and heading 6109 reads cleanly; the men's cotton example ends at 6109.10.00.12. For other catalogue items, see HTS codes for e-commerce products.
Frequently asked questions
What is the HTS code for a men's cotton T-shirt?
For a knitted men's T-shirt of cotton, the 10-digit code in HTS 2026 Revision 20 is usually 6109.10.00.12, other T-shirts, men's. The 8-digit line 6109.10.00 carries a 16.5% general duty rate. An all-white undershirt-style T-shirt without pockets, trim or embroidery uses suffix 04 instead, and boys' T-shirts use suffix 14.
What is the HTS code for a polyester T-shirt?
A knitted T-shirt of man-made fibres such as polyester classifies under 6109.90.10, with a 32% general rate in Revision 20. Men's T-shirts take 6109.90.10.07, boys' 6109.90.10.09, women's 6109.90.10.50 and girls' 6109.90.10.60. If the fabric is a blend, the fibre that predominates by weight decides between cotton and man-made fibre lines.
Is a T-shirt with a ribbed waistband still classified in 6109?
No. Chapter 61 note 5 states that heading 6109 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom. Such a top usually moves to heading 6110 (sweaters, pullovers, sweatshirts and similar articles) or another heading, depending on its features. CBP rulings show that conspicuous non-T-shirt features can have the same effect.
How do I classify a unisex T-shirt?
Chapter 61 note 9 says garments that cannot be identified as either men's or boys' or women's or girls' are classified in the provisions for women's or girls' garments. For a unisex cotton T-shirt, that typically points to the women's T-shirt line, 6109.10.00.40. CBP applied the same note to unisex garments in ruling N315831.
Sources
The official texts and pages this article relies on. Check them for the current version before you act.
- HTS Chapter 61, 2026 Revision 20 - USITC hts.usitc.gov
- HTS Chapter 50 with Section XI notes, 2026 Revision 20 - USITC hts.usitc.gov
- CBP ruling N296889: men's cotton T-shirts rulings.cbp.gov
- CBP ruling N230437: men's knit pullover with non-T-shirt features rulings.cbp.gov
- CBP ruling N315831: unisex knit garments rulings.cbp.gov
- HTS Search - USITC hts.usitc.gov
This article is general information, not legal advice and not a classification decision. Tariff texts, rates and rulings change: check the current official sources, and ask the customs authority for a binding ruling where the answer matters.
