HS code for cotton T-shirts: candidates and classification factors
Short answer
6109.10 is the leading candidate for T-shirts that are knitted or crocheted and made mainly of cotton. The product still needs enough detail to confirm that it is a T-shirt rather than a collared shirt, a sweatshirt or a woven top.
This output is general information at the 6-digit level only. The final classification for any entry must be determined by a licensed customs broker or the importer. This page is not a classification of your product.
“Cotton T-shirt” sounds specific, but two facts can still move it: whether the fabric is knitted or woven, and whether cotton actually predominates by weight. Garment features such as a collar, a buttoned front opening or a brushed fleece interior can also point to a different heading.
Six-digit candidates to research
| Subheading | Official text (source) | May fit when | May not fit when |
|---|---|---|---|
| 6109.10 | T-shirts, singlets, tank tops and similar garments, knitted or crocheted: ›Of cotton | A knitted or crocheted T-shirt in which cotton predominates by weight — the typical jersey tee with short or long sleeves and no collar. | Woven fabric, a collar with a front placket, a napped sweatshirt-style finish, or a blend where cotton is not the predominant fiber. Facts needed: Knitted or woven fabric · Fiber percentages by weight · Collar and front opening · Fabric weight or finish |
| 6109.90 | T-shirts, singlets, tank tops and similar garments, knitted or crocheted: ›Of other textile materials: | The same knitted T-shirt form, but cotton is not the predominant fiber — for example a polyester-rich performance tee. | Cotton predominates by weight, or the garment is not a T-shirt form. Facts needed: Exact fiber percentages · Whether any fiber predominates |
| 6105.10 | Men's or boys' shirts, knitted or crocheted: ›Of cotton | A men’s or boys’ knitted cotton shirt with a collar and a front opening, such as a polo shirt, that a seller lists as a “tee.” | There is no collar or opening, or the garment is designed for women or girls (who have their own knitted-shirt heading, 6106). Facts needed: Collar type · Front opening and buttons · Men’s or women’s styling |
Official text from the U.S. International Trade Commission, 2026 HTS Revision 21, retrieved October 14, 2026. Page last reviewed October 15, 2026.
Facts that change the classification
- Knitted or woven fabric
- Heading 6109 covers knitted or crocheted garments only. A tee-style top cut from woven fabric belongs in Chapter 62, regardless of what the retailer calls it.
- Fiber composition by weight
- Subheading 6109.10 requires the garment to be of cotton. Record every fiber with its percentage; a blend where cotton does not predominate points toward 6109.90.
- Neckline, opening and collar
- T-shirts typically have no collar and no front opening. A knitted cotton shirt with a collar and a partial button placket (a polo) is usually researched under knitted shirts instead.
- Fabric weight and finish
- Heavy fabric or a napped, brushed interior can make a pullover look more like a sweatshirt, which belongs in heading 6110.
- Wearer and sizing
- Garments sized for babies follow a separate heading (6111). Capture the size range when the product is for infants.
Common mistakes
- Treating any casual cotton top as a T-shirt.
Confirm the fabric is knitted. A woven cotton shirt follows Chapter 62 even when the store calls it a tee.
- Using a marketing claim such as “premium cotton” instead of the composition label.
Record the percentage of every fiber. A 50/50 cotton-polyester blend may not qualify as “of cotton.”
- Classifying a heavyweight brushed-fleece crewneck as a T-shirt.
Napped fabric and sweatshirt construction point toward heading 6110. Describe the weight and the inside finish.
Examples
“Unisex short-sleeve crew-neck tee, 100% cotton single jersey, 180 g/m², screen-printed logo”
- Single jersey is a knitted fabric
- 100% cotton
- No collar or front opening
These facts point research toward 6109.10. The print alone does not usually change the candidate.
“Athletic tee, 60% polyester / 40% cotton, moisture-wicking knit”
- Polyester predominates by weight
- Knitted construction
- T-shirt form
These facts move research away from 6109.10 and toward 6109.90 because cotton is not the predominant fiber.
CBP rulings to read
Rulings apply to the specific facts presented to CBP. Read them for the reasoning rather than copying a code.
- N246940 6109.10 · November 14, 2013
The tariff classification of a men’s knit garment, similar to a T-shirt, from Sri Lanka.
- N185016 6109.10 · October 13, 2011
The tariff classification of women’s knit T-shirts and knit garments similar to a T-shirt from Indonesia.
- N219388 6109.10 · June 28, 2012
The tariff classification of men’s knit garments from Pakistan and Nicaragua.
Frequently asked questions
Does a cotton blend use the same candidate?
Not automatically. Record the percentage by weight of each fiber. When cotton predominates, 6109.10 remains a candidate; when another fiber predominates — or when no fiber predominates — the textile rules can move the garment to 6109.90.
Does screen printing or embroidery change the six-digit candidate?
Decoration alone usually does not, but coatings, appliqués or a change in construction can. Describe both the base garment and the decoration.
Is the six-digit candidate enough for a U.S. customs entry?
No. The six-digit HS level is general information and a research starting point. The importer or a licensed customs broker must determine the complete U.S. classification used for any entry.
Related product guides
Research your exact product
Describe your item in plain language. HTS Assist searches the active USITC tariff schedule, legal notes and CBP rulings, ranks six-digit candidates with a confidence score, and asks about the facts that could change the result.
This output is general information at the 6-digit level only. The final classification for any entry must be determined by a licensed customs broker or the importer.