HS Code Category

HS Code Candidates for Cotton T-Shirts

Use this page to prepare candidate HS headings, product facts, material and function variants, invoice descriptions, ecommerce catalog fields, and risk flags before official review.

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Answer summary

Product facts to verify

Main material and fiber or chemical composition
Construction: knitted, woven, molded, assembled
Function and intended use
Whether it includes electronics, battery, magnets, leather, or textile
Country of origin and destination market

Use this tool

HS Code Finder Commercial Invoice CSV Catalog Checker

Source note

Candidates are preparation aids only. Verify final code in USITC HTS, EU TARIC, or the destination tariff database before filing.

Last reviewed

July 2026

Candidate headings table

Review candidates

The table below lists candidate HS headings for cotton t-shirts. Each row is a starting point, not a final classification; verify in the destination tariff database before filing.

Code	Heading	Use when
`6109.10`	T-shirts, singlets, and other vests, knitted or crocheted, of cotton	Knitted T-shirts and vests of cotton. Verify fiber blend (100% cotton vs blended) and gender split.
`6109.90`	T-shirts, singlets, and other vests, knitted or crocheted, of other textile materials	T-shirts of polyester, rayon, or other non-cotton blends. Verify dominant fiber.
`6105.10`	Men's or boys' shirts, knitted or crocheted, of cotton	Knitted shirts with collars (henley, polo) for men or boys.
`6106.10`	Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted, of cotton	Knitted shirts with collars for women or girls.
`6203.22`	Men's or boys' ensembles, of cotton (woven)	Woven T-shirts or woven shirts; construction drives the chapter 61 vs 62 split.

National extensions after the 6-digit heading vary by destination market. Verify the full national code in USITC HTS, EU TARIC, or UK Trade Tariff before filing.

Decision tree

How to classify cotton t-shirts

Step 1: Identify material and construction

Cotton or cotton blend; knitted or woven.

Step 2: Pick the chapter

Knitted: chapter 61. Woven: chapter 62.

Step 3: Pick the heading

6109 for T-shirts and vests; 6110 for jerseys and pullovers; 6105/6106 for collared knitted shirts.

Step 4: Apply fiber and gender split

Verify fiber percentage and gender/age category.

Step 5: Apply the national extension

Open USITC HTS and confirm the subheading digits.

Step 6: Document on the invoice

Fiber + construction + function + gender. Verify Section 301 for China origin.

Material variants

How material changes the code

Material	Typical heading	Notes
100% cotton, knitted	6109.10	Most common ecommerce T-shirt; verify fiber percentage and knit construction.
Cotton-polyester blend, knitted	6109.10 / 6109.90	Dominant fiber by weight determines the heading; verify the blend percentage.
100% cotton, woven	6203 / 6205	Woven construction shifts the chapter to 62; verify weave and construction.
Organic cotton	6109.10	Organic certification does not change the heading; the material and construction still drive classification.
Ring-spun cotton	6109.10	Ring-spun is a manufacturing process, not a material; it does not change the heading.

Function and use-case variants

How function changes the code

Function	Typical heading	Notes
Basic crew neck T-shirt	6109.10	Most common T-shirt form; fiber and knit construction drive the heading.
V-neck or scoop neck	6109.10	Neckline shape does not change the heading; same chapter 6109.
Long sleeve T-shirt	6109.10 / 6110	Long sleeves may shift to 6110 (jerseys and pullovers) depending on construction; verify.
Tank top or vest	6109.10	Tank tops and vests usually stay in 6109; verify the garment construction.
Graphic or printed T-shirt	6109.10	Printing or decoration does not change the heading; classify by material and construction.
Henley or polo (collar)	6105.10 / 6106.10	Collars shift classification to shirt headings; verify gender and construction.

Risk flags

Source-check required

Flag	Impact on classification	Where to verify
Fiber blend percentage	Cotton-polyester blend T-shirts may split headings by dominant fiber; verify the percentage by weight.	USITC HTS chapter 61 notes, EU TARIC textile rules.
Knit vs woven construction	Woven T-shirts or woven shirts fall under chapter 62, not 6109; construction is the key split.	HS explanatory notes for chapters 61 and 62.
Gender and age splits	Men's, women's, boys', girls', and children's garments split into different subheadings; verify.	USITC HTS, EU TARIC, UK Trade Tariff gender notes.
Additional tariff for China origin	Section 301 additional tariff may apply on top of base duty for China-origin cotton T-shirts.	USTR Section 301 list, USITC HTS.
Fiber labeling requirements	Some destinations require fiber content declaration on the commercial invoice.	Destination consumer product safety authority.

Risk flags signal the need for official review before the candidate code is used on customs documents.

Invoice description examples

Strong descriptions

Strong invoice descriptions include material, function, product type, and key components (battery, electronics, magnet, leather, textile). Avoid generic words such as gift, sample, accessory, or product. The descriptions below are examples only, not final classifications.

Cotton knitted T-shirt, 100% cotton, short sleeve, men's, crew neck
Cotton-polyester blend knitted T-shirt, 60% cotton, 40% polyester, short sleeve, women's
Organic cotton knitted T-shirt, 100% organic cotton, short sleeve, unisex
Cotton woven long sleeve shirt, men's, button front
Cotton henley knitted shirt, men's, 3-button placket

Use these descriptions on the commercial invoice line item, with the candidate HS code and country of origin declared per line.

Ecommerce catalog fields

Shopify, WooCommerce, and CSV fields to check

Before labels and invoices are generated, prepare these fields in your ecommerce catalog. The CSV Catalog Checker scans Shopify, WooCommerce, Amazon, or custom CSV exports for missing customs fields locally in your browser.

Field	Why it matters
SKU	Stable identifier; maps catalog row to invoice line.
Product title	Marketing label; should match but not replace the customs description.
Fiber composition (cotton % / polyester % / blend)	Drives the heading split between 6109.10 and 6109.90; must be on the invoice.
Construction (knitted / woven)	Drives the chapter 61 vs 62 split; must be on the invoice.
Function (T-shirt / shirt / henley / tank)	Drives the subheading within the chapter.
Gender and age (men's / women's / boys' / girls' / children's)	Drives the gender split; must be on the invoice.
Country of origin	Drives Section 301 additional tariff for China-origin goods.
Candidate HS code	Working candidate from the AI HS Code Finder; never a final classification.
Customs description	Strong description (fiber + construction + function + gender) used on the commercial invoice.
Unit value and currency	Customs value input; affects duty base and de minimis treatment.

Pair this with the Commercial Invoice Generator, the HS Code Finder, and the CSV Catalog Checker.

Worked example

Worked example: classifying a $7 cotton knitted T-shirt

Scenario: A Shopify merchant imports 1,000 units of cotton knitted T-shirts from China at a unit value of $7, FOB Yiwu, sold to US buyers. The merchant needs a candidate HS code.

Step 1: identify product facts. Material: 100% cotton. Construction: knitted. Function: T-shirt. Gender: unisex. Origin: China.
Step 2: pick the closest heading. 100% cotton knitted T-shirts fall under 6109.10.
Step 3: confirm fiber and construction. 100% cotton, knitted; no blend, no woven construction.
Step 4: check origin and additional tariff. Origin is China; check USTR Section 301 list for current rate on 6109.10.
Step 5: write the invoice description. Use "cotton knitted T-shirt, 100% cotton, short sleeve, unisex, crew neck."
Step 6: document the basis. Short note: fiber 100% cotton, construction knitted, candidate 6109.10, country of origin China.

Final classification depends on product facts, destination tariff rules, and official review. The candidate is preparation aid only.

Common mistakes

What to avoid

Treating woven T-shirts as knitted (chapter 61 vs 62).
Ignoring the fiber blend percentage when the heading splits by dominant fiber.
Using one HS code for all genders and age groups without checking gender splits.
Skipping the Section 301 check for China-origin apparel.
Treating the 6-digit heading as final without verifying the US national extension.

Related Tools

Continue the workflow

Editorial

About this category page

Written by the TariffCatalog Editorial Team. Maintained by Ryan Cole and reviewed for candidate-only customs-data workflow clarity.

This page follows TariffCatalog's methodology for candidate-only classification, estimate-only calculators, and document draft workflows. Candidates are preparation aids, not binding classifications.

Methodology Sources Report an error

Maintainer

Reviewed by Ryan Cole

Ryan Cole maintains TariffCatalog from the perspective of a long-time ecommerce operator with 15+ years of experience in product catalog, international shipping, and pre-shipment data workflows. This page is reviewed for candidate-only HS code preparation, source-check clarity, and estimate-only or candidate-only wording.

TariffCatalog is a preparation aid, not a customs broker, legal, tax, or freight-forwarding service. Verify final classifications, rates, documents, and filing treatment with official sources or qualified professionals.

Official Source Note

Check final codes

USITC HTS

Verify candidate headings and destination-specific extensions.

CBP

Verify candidate headings and destination-specific extensions.

EU TARIC

Verify candidate headings and destination-specific extensions.

UK Trade Tariff

Verify candidate headings and destination-specific extensions.

FAQ

Common questions

Are these HS code candidates binding?

No. The headings on this page are candidates, preparation aids based on material, construction, and function facts. Final classification depends on fiber, construction, gender, destination tariff rules, and any binding ruling in effect. Verify the final code in USITC HTS, EU TARIC, UK Trade Tariff, or the destination tariff database before filing.

Why does knit vs woven change the heading for a T-shirt?

The knit vs woven split is the most important classification boundary for T-shirts. Knitted T-shirts fall under chapter 61 (headings 6105, 6106, 6109, 6110). Woven T-shirts or woven shirts fall under chapter 62 (headings 6203, 6204, 6205, 6206). Verify the construction before assigning the heading.

Does fiber blend (cotton vs polyester) change the heading?

Yes. Cotton-polyester blend T-shirts may fall under a different heading than 100% cotton T-shirts if the dominant fiber changes the subheading. Verify the blend percentage by weight and check whether the destination tariff splits the heading by fiber. In the US HTS, heading 6109 splits into 6109.10 (cotton) and 6109.90 (other textile materials).

Do men's and women's T-shirts have different headings?

Yes. Men's, women's, boys', girls', and children's garments split into different subheadings within 6109 and 6110. Verify the gender and age split in the destination tariff before quoting.

Do graphic or printed T-shirts have a different heading?

No. Graphic prints, decorative stitching, or other decorations do not change the heading. The heading is determined by material, construction, and function. A plain cotton T-shirt and a graphic cotton T-shirt share the same candidate heading.

Do T-shirts from China have additional tariffs?

Yes. Section 301 additional tariffs apply to China-origin apparel including T-shirts. Check the USTR Section 301 tariff list for the current rate on the relevant HTS subheading. The Import Duty Calculator allows you to enter a base duty rate and a separate additional tariff rate.

What should the commercial invoice description say for a cotton T-shirt?

Write material + construction + function + gender. For example: "cotton knitted T-shirt, 100% cotton, short sleeve, men's, crew neck." Avoid generic words such as apparel, garment, or product.

When should I ask a broker for T-shirt classification?

Ask a licensed broker or trade specialist when the product is high-volume, ambiguous in fiber blend, regularly shipped, or subject to a current anti-dumping investigation. A written classification opinion can protect the importer during a post-entry audit.

Last reviewed: July 2026

Disclaimer

TariffCatalog provides candidate HS code suggestions, estimate-only calculators, and document drafts. Verify final classifications, duty rates, document requirements, and filing obligations with official sources, carriers, brokers, or destination authorities before filing or shipping.

Candidate headings on this page are preparation aids, not binding classifications. Final classification depends on exact product facts and the destination tariff rules in effect on the entry date.