T shirt HS code for cotton and other textile materials explained
The T shirt HS code is 610910 for cotton or 610990 for other textile materials. Check garment construction and the full destination code before filing.
The T shirt HS code is 610910 for cotton and 610990 for other textile materials, for qualifying knitted or crocheted garments. These six-digit subheadings sit under heading 6109, but they are not complete national declaration codes. The US International Trade Commission's tariff schedule confirms the cotton and other-material split.
Which T-shirt HS code should you start with?
The US schedule describes heading 6109 as "T-shirts, singlets, tank tops and similar garments, knitted or crocheted." Check that description before choosing the material subheading.
| HS level | Code | Description |
|---|---|---|
| Four-digit heading | 6109 | T-shirts, singlets, tank tops and similar garments, knitted or crocheted |
| Six-digit subheading | 610910 / 6109.10 | Of cotton |
| Six-digit subheading | 610990 / 6109.90 | Of other textile materials |
The cotton and other-material split, 610910 and 610990, also appears in the Great Britain tariff selected for 2 November 2026. The heading wording in the table is the US schedule text. Check the destination wording before you reuse it.
Don't choose the cotton code from a product name alone. For a blend, check the fabric composition against the applicable textile classification rules before selecting a tariff line. The six-digit lookup does not settle every garment's classification.
Why shirts and sweatshirts need a separate check
A shirts HS code search does not have one answer. HMRC distinguishes knitted or crocheted apparel in Chapter 61 from woven or non-woven apparel in Chapter 62. A woven shirt is not automatically a 6109 T-shirt. See its textile apparel guidance.
HMRC's guidance, published 3 August 2012 and last updated 7 April 2017, describes a T-shirt as having no collar, no buttons or fastenings, and no opening at the neckline. A garment with an opening at the neckline cannot stay in 6109. HMRC usually classifies it under 6105 or 6106, and says a man's sleeveless garment may be classified under 6114. A ribbed waistband, drawstring or other bottom-tightening arrangement also excludes a garment from 6109. That exclusion is in the HMRC guidance and in the Great Britain tariff notes for 2 November 2026. These are UK sources, not a US customs ruling.
HMRC says there is no classification distinction between men's and women's T-shirts under 6109. The same guidance discusses men's and boys' shirts under 6105/6205, and women's and girls' shirt-blouses under 6106/6206. Check a polo on construction, not on its sales name.
For a sweatshirt HS code, look beyond the T-shirt heading. US heading 6110 covers knitted or crocheted sweaters, pullovers, sweatshirts, waistcoats and similar articles. That is a reason to check a hoodie separately, not a universal classification for every hoodie. Consult the US schedule for sweatshirts.
From HS code to national tariff number
A six-digit HS code is not the full tariff code for clothing needed for a national filing. For US tariff reporting, the HTS schedule adds national subdivisions and statistical suffixes to form 10-digit statistical reporting numbers, and further material and wearer categories mean one complete US HTS code cannot cover every cotton T-shirt.
The UK tariff explanation gives 10 digits for imports and eight for exports. The first six form the shared HS structure. Use the commodity-code explanation and the date-selected tariff. The Great Britain tariff offers a separate Northern Ireland option, so don't assume identical treatment for every UK movement.
Switzerland uses eight-digit tariff numbers, with the first six shared internationally under HS. In Tares, select the date, origin or destination, trade direction, and tariff number. Check any applicable statistical key too. Its English translations are aids, not binding texts.
Before you select the final code
Check the garment's construction and fabric composition first. Then use the destination tariff for the relevant date to select the complete national line and check current measures. A shared six-digit code does not establish a worldwide duty rate.
RegAffairs AI's answer on cotton T-shirt classification includes historical Swiss trade records, not a binding current tariff ruling.