The U.S. HTS code for a T-shirt is generally in heading 6109, and cotton T-shirts are typically classified under 6109.10 in the U.S. HTS structure. The exact 10-digit code can still change depending on the garment’s fibre content and specific construction, so you should verify the current line in the USITC HTS search before shipping.
What Is the HTS Code for a T-Shirt?
If you are trying to classify a normal knitted or crocheted T-shirt for U.S. import purposes, the starting point is usually HTS heading 6109. The HTS is the U.S. 10-digit tariff schedule built on the international HS system, and the first six digits are the globally recognised HS classification. You can see the U.S. structure explained clearly in the official Harmonized Tariff Schedule and in practical breakdowns such as this HTS code guide.
For many basic cotton T-shirts, the relevant family is 6109.10. That is the key answer most importers are looking for when they search for a cotton T-shirt HS or HTS code. However, this is not a one-code-fits-all answer for every shirt that looks like a T-shirt online.
One important point: a “T-shirt” is not the same thing as a generic “shirt”. Different garment types can fall into different tariff headings. For example, a men’s cotton shirt may be classified elsewhere, and some sources point to heading 6105.10 for men’s or boys’ shirts of cotton, which explicitly excludes T-shirts. That is why you should not assume that every shirt-shaped garment shares the same code.
What Does HS Code 61091000 Mean?
The code 61091000 or 6109.10.00 is part of the U.S. HTS family for T-shirts made of cotton. In practical terms, it points you towards the cotton T-shirt classification family rather than giving you a universal answer for every possible T-shirt variant.
Here is a simple way to read the code structure:
| Digits | Level | What it means |
|---|---|---|
| 1–2 | Chapter | 61: apparel and clothing accessories, knitted or crocheted |
| 3–4 | Heading | 6109: T-shirts, singlets, tank tops and similar garments, knitted or crocheted |
| 5–6 | Subheading | 6109.10: of cotton |
| 7–8 | U.S. tariff line | 6109.10.00: the U.S. line used for duty treatment |
| 9–10 | Statistical suffix | extra detail for reporting and more specific classification |
This structure matters because the code number gets more specific as you move from chapter to heading to subheading and then to the U.S. statistical line. The official HTS database is the best place to confirm the exact line currently applicable to your goods. The U.S. government also explains that the HTS sets out tariff rates and statistical categories for all merchandise imported into the United States.
In other words, 61091000 is best understood as the relevant base classification family for cotton T-shirts, not as a promise that every cotton T-shirt will use exactly the same longer suffix in every circumstance.
Cotton vs. Polyester T-Shirts: Why the Material Changes the Code
Material is one of the biggest classification drivers for apparel. A cotton T-shirt and a polyester-heavy T-shirt may look similar to the buyer, but they can fall under different HTS lines and attract different duty treatment.
According to the supplied research sources, a T-shirt made mostly of polyester can move away from the cotton line under 6109.10 into 6109.90. That change is important because the duty outcome can be very different. One live source notes that the general duty rate for a cotton T-shirt line is around 16.5%, while a polyester-heavy T-shirt classification can be significantly higher, around 32%, depending on the exact line and current schedule. Duty rates change, so treat these figures as examples that must be checked against the current HTS rather than a permanent rule.
That is why the question “What is the HS code for polyester shirts?” needs careful handling. If you are really dealing with a T-shirt, material content is usually the deciding factor. But if the garment is actually a different kind of shirt, or if it is not knitted/crocheted in the way a T-shirt usually is, the classification may move elsewhere.
For a quick illustration of how the material affects the code:
- 100% cotton T-shirt: generally starts with the 6109.10 family.
- Polyester-heavy T-shirt: may shift into another 6109 subheading, such as 6109.90, depending on the exact product.
- Other shirt types: may classify in a different heading altogether, such as woven shirt categories.
For a practical trade example, this 6109 reference and the official USITC HTS search result for 61091000 are useful starting points when you are checking cotton-based T-shirt classifications.
How to Verify the Right HTS Code Before You Import
Do not rely on a product title alone. “T-shirt”, “shirt”, “men’s top”, and “cotton tee” are not the same thing from a customs perspective. The importer or exporter is responsible for assigning the correct HTS code, usually with help from a customs broker or trade compliance software if the item is not straightforward.
A practical verification workflow looks like this:
- Start with the product facts — fibre content, knit or woven construction, gender/size if relevant, sleeves, neckline, pocket details, and whether it is truly a T-shirt.
- Search the USITC HTS — use the official HTS lookup tool and review the heading language, not just the number.
- Read the chapter and heading text carefully — check whether the item falls under 6109 or a different garment category.
- Drill down to the most specific line — confirm whether the line is cotton, polyester, or another fibre split.
- Verify the current duty treatment — rates can change, so confirm the live HTS line before shipment or customs filing.
Official and practical guidance both emphasise the same point: classification errors often come from vague product descriptions. A description like “shirt” or “top” is usually not enough if customs needs to know the exact garment type and fibre composition. In practice, vague descriptions can slow clearance or create a mismatch between what you declare and what customs believes the product actually is. If you want a broader explanation of why that matters operationally, see our guide on what happens next in customs clearance.
Why ‘Shirts’ and ‘T-Shirts’ Are Not the Same Classification Problem
Many searchers type “What is the HS code for shirts?” when they really mean T-shirts. That distinction matters. In tariff classification, a shirt can mean a woven or structured top that is not a T-shirt. A T-shirt is usually a knitted or crocheted garment in heading 6109. A different kind of men’s shirt may fall under another heading, such as 6105 for certain knitted shirts of cotton, or under a woven shirt heading depending on the exact construction.
That means you should not use the T-shirt answer for a product that is actually a casual button-front shirt, a polo-style shirt, or another top with different construction details. The customs classification follows the actual article, not the retail listing name.
If you are trying to estimate landed cost once the code is set, it may also help to review how import taxes and duties are calculated, because the HTS code is one of the main inputs that determines what you may owe at import.
What To Do If You Are Still Unsure
If the garment details are unclear, or if the T-shirt is blended, decorated, or built differently from a standard basic tee, it is worth slowing down before filing. The wrong HTS code can affect duty, admissibility checks, and customs processing time. A broker can help, but the importer remains responsible for the final classification.
Use this simple rule of thumb:
- If it is a cotton T-shirt, begin with 6109.10 and verify the current U.S. line.
- If it is polyester-heavy, do not assume the cotton line applies; confirm whether the item moves to another 6109 subheading.
- If it is not really a T-shirt, treat it as a different apparel classification problem entirely.
If you do end up owing duty, the payment step depends on the carrier, Customs and Border Protection process, or postal channel involved. Our guide on how to pay import customs duty explains the common payment routes. And if a filing issue causes a hold, you may also want to read about customs holds and next steps.
Finally, if your shipment may trigger broader duty questions beyond the code itself, our overview of whether you’ll have to pay customs duties is a useful next step.
Bottom Line
The short answer is that the U.S. HTS family for T-shirts is 6109, and cotton T-shirts generally sit under 6109.10. The code 61091000 is a relevant base reference for cotton T-shirts in the U.S. HTS structure, but it is not a substitute for checking the exact current 10-digit line. Material, construction, and product details can move a shirt into a different classification, especially when you compare cotton and polyester garments. Always confirm the live USITC classification before shipping or filing.
For the official U.S. schedule and current line-by-line wording, start with the USITC Harmonized Tariff Schedule and compare it with the product details you actually intend to import.