HS Code for T-shirt

The classification of T-shirts under HS code 610990 is based on three primary criteria: the garment type, the construction method, and the material composition. Firstly, the item must be a T-shirt, singlet, or similar vest, characterized by a lightweight, knitted fabric. Secondly, the garment must be produced via knitting or crocheting, which places it in Chapter 61 rather than Chapter 62. Finally, the material must be a textile other than cotton. This typically includes synthetic fibers like polyester or elastane, or artificial fibers like rayon and viscose. The Harmonized System uses this specific subheading to differentiate non-cotton knitted tops from the more common cotton variants. This distinction is vital because many trade agreements and quota systems treat synthetic textiles differently than cotton. To qualify as a T-shirt under this heading, the garment should generally lack a collar and have a simple hemmed bottom, maintaining the basic silhouette of an undershirt or casual top. The presence of decorations, prints, or brand logos does not affect this classification, provided the underlying structure remains that of a T-shirt.

Products Included

• Polyester athletic T-shirts
• Nylon singlets
• Viscose undershirts
• Knitted synthetic tank tops
• Moisture-wicking polyester shirts
• Spandex blend T-shirts (where cotton is not the main fiber)

Common Misclassification

The most common error is using 610910, which is strictly for cotton T-shirts. Additionally, if the garment has a collar or long sleeves with cuffs, it might be reclassified under 6110 as a pullover or 6105/6106 as a shirt or blouse. The distinction between a T-shirt and a lightweight pullover can be subtle and often depends on the presence of a ribbed waistband or cuffs.

FAQ

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

The HS code for T-shirts made of textile materials other than cotton is 610990.

What if the T-shirt is a blend of cotton and polyester?

Classification depends on the fiber that predominates by weight. If polyester is 51% and cotton is 49%, it is classified under 610990.