Import Duty on Cotton T-Shirts
The US general (MFN) import duty rate for Cotton T-Shirts (HTS 6109.10.00) is 16.5% ad valorem, per USITC HTS release 2026HTSRev22. This is a planning estimate: Section 301, Section 232, AD/CVD, quotas and MPF/HMF are excluded and must be added separately.
A cotton knit t-shirt is one of the most predictable classifications in the schedule, and one of the most exposed to origin-based tariffs.
HTS lines and general duty rates
Read from the USITC Harmonized Tariff Schedule, release 2026HTSRev22. USITC HTS, verify line 6109.10.00.
| HTS code | Description | General rate | Special rate (FTA) |
|---|---|---|---|
| 6109.10.00 | Of cotton | 16.5% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,S |
What changes by country of origin
The MFN rate is the same regardless of where the goods are made. Everything below it is not.
| Origin | Base rate | US preference | What else attaches |
|---|---|---|---|
| China | MFN rate above | No US preference on these codes | Section 301 lists 1-4A apply to most consumer goods on top of MFN; the 2026 forced-labor 301 action adds a further layer. |
| Vietnam | MFN rate above | No US preference on these codes | No Section 301 list duty. The 2026 forced-labor 301 action applies. No US FTA, so MFN is the base. |
| India | MFN rate above | No US preference on these codes | No Section 301 list duty and no US FTA. Forced-labor 301 applies. GSP expired, so MFN is the base. |
| Thailand | MFN rate above | No US preference on these codes | No Section 301 list duty and no US FTA. Forced-labor 301 applies. |
| Indonesia | MFN rate above | No US preference on these codes | No Section 301 list duty and no US FTA. Forced-labor 301 applies. |
| Mexico | MFN rate above | No USMCA line on these codes | USMCA: duty-free when the goods meet the rules of origin and the preference is claimed. MFN applies otherwise. |
Free-trade programs named on the lines in this group: Australia (AUSFTA) (1 lines), Bahrain (BHFTA) (1 lines), Chile (CLFTA) (1 lines), Colombia (CTPA) (1 lines), Israel (ILFTA) (1 lines), Jordan (JOFTA) (1 lines). A preference only applies when the goods meet that program's rules of origin and the claim is made on entry. This page does not estimate Section 301 list rates or anti-dumping duty; enter the applicable Section 301 rate in the calculator yourself and verify current list coverage and exclusions at the USTR exclusion notices.
What decides the rate
6109.10.00 is 16.5% ad valorem for cotton knit t-shirts. The rate does not move with style, sleeve length or print, so the classification is rarely the problem. What moves the landed cost is where the shirt was made, because that decides which additional layers attach.
Where this goes wrong
A shirt with a full front opening is not a t-shirt; it moves to the shirts heading and can change rate. Sleeveless cotton knit tops also sit outside 6109.10.
Inputs and assumptions
| Item | Value | Note |
|---|---|---|
| Duty rate source | USITC HTS, release 2026HTSRev22 | Read at build time from the official schedule export. The general rate column. |
| Rate range in this category | 16.5% across 1 lines | The spread within one product category is the reason a category average is not usable. |
| MPF | 0.3464% of entered value, min $34.58, max $670.86 | CBP User Fee Table, FY2027. The ad valorem rate is statutory; the floor and cap are adjusted each October. |
| HMF | 0.125% of entered value, ocean cargo only | CBP User Fee Table. Not charged on air freight. |
| Customs value | Transaction value, normally the price paid for the goods | Freight and insurance are not part of US customs value, unlike CIF jurisdictions. |
Questions this page answers
What is the duty on a cotton t-shirt?
16.5% under 6109.10.00. The rate does not vary with sleeve length, print or fit, so the classification itself is rarely the problem for this product.
When is a cotton top not a t-shirt?
When it has a full front opening, in which case it moves to the shirts headings, or when it is sleeveless. Both changes can move the rate, so the construction detail decides it.
Does this estimate include anti-dumping duty?
No. Anti-dumping and countervailing duty are case-specific and can exceed every other layer combined, so they are outside the estimate by design. The calculator covers base duty, the Section 301 and 232 layers you enter, the merchandise processing fee and the harbor maintenance fee.
Data release: 2026HTSRev22. Content as of November 10, 2026. Found an error? Tell us and it gets corrected.