HS Code for Cotton T-shirt

A cotton T-shirt is classified under HS code 6109.10. This classification is governed by the material composition and the method of construction. Chapter 61 of the Harmonized System covers articles of apparel and clothing accessories that are knitted or crocheted. Heading 6109 specifically covers T-shirts, singlets, and other vests. For a garment to be classified here, it must be a lightweight, knitted garment of the T-shirt type, usually without a collar and with close-fitting sleeves. The subheading 6109.10 is specifically for garments where cotton is the predominant textile material by weight. The classification process involves verifying that the garment is indeed knitted (not woven) and that cotton constitutes more than 50% of the textile blend, or otherwise meets the section notes for textile predominance. This code is used globally to track the trade of one of the most common apparel items, ensuring that cotton-based knitwear is separated from synthetic alternatives for duty and quota purposes.

Products Included

• 100% cotton knitted T-shirts
• Cotton-blend knitted singlets (predominantly cotton)
• Knitted cotton undershirts
• Cotton tank tops (knitted)

Common Misclassification

Cotton T-shirts are often confused with 6109.90, which is for T-shirts made of synthetic fibers or other textiles. They are also frequently misclassified under 6110.20 (cotton jerseys or pullovers) if the garment is heavier or has a different cut. If the shirt is woven rather than knitted, it would move to Chapter 62, likely under 6205.20 for men's shirts.

FAQ

What is the HS code for a 100% cotton T-shirt?

The HS code for a knitted 100% cotton T-shirt is 6109.10.

What if the T-shirt is a 50/50 cotton-polyester blend?

Classification depends on which material predominates by weight; if cotton is 50% or more, it typically remains in 6109.10, but specific country rules on ties may apply.