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

Introduction

When you ship or import a simple 100% cotton t-shirt, the word that often determines how much you pay in duties and how smoothly customs clears your goods is the HS code. Yet many buyers and manufacturers stumble here. They assume the code is obvious, or they copy-paste a code from a catalog without validating it against the precise fabric, knit, weight, or gender specification. The result? misclassification, delays at the border, unexpected tariffs, and a scramble to fix paperwork

In the real world, a cotton tee isn’t just “a shirt.” It sits at the intersection of fabric content, garment construction, and regional tariff schedules. Different countries subdivide the same description by gender, sleeve length, knit type, and finish. If you’re outsourcing to a factory abroad, or you’re exporting your own line, you need a solid understanding of how the HS code applies to a 100% cotton t-shirt in 2025. This guide gives you a practical framework to identify, verify, and apply the correct HS code so you can minimize risk and optimize duties and compliance. You’ll learn how to interpret the Harmonized System for cotton tees, what the most common base code looks like (and why eight-digit variations matter), and how to avoid the classic classification pitfalls that trip up even experienced teams.

Along the way, you’ll see how tariff codes and customs classification interact with supplier data, product specs, and destination country rules. We’ll cover the typical 6-digit base code for cotton T-shirts and explain when you must push to the country-specific 8-digit code. By the end, you’ll have a clear, repeatable process to determine the HS code for your 100% cotton tee, plus practical steps to verify and document it for shipments in 2024–2025. This isn’t only about compliance; it’s about faster customs clearance, lower risk of audits, and better cost control for your clothing business.

What you’ll learn includes: the standard HS code commonly used for 100% cotton tees, how to tell when a product qualifies for a different subheading, how to read a tariff schedule, and where to verify the code with official sources. You’ll also discover how to integrate HS code decisions into supplier onboarding, product data management, and export documentation. If you’re unsure which code fits your cotton tee, you’ve found the right guide. We’ll help you make confident, data-backed classifications that stand up to audits and trading partner reviews.

Note: This guide emphasizes practical, field-ready steps and real-world examples. It cites 2024–2025 updates to tariff schedules and emphasizes country-specific nuances to help you avoid costly misclassifications. For quick access, you can jump to the sections below to see prerequisites, compare options, follow a step-by-step implementation, learn from common mistakes, and explore advanced practices.

Internal link note: If you’re new to the broader topic, consider reading our related article on Understanding HS Codes to ground yourself in the terminology before applying it to cotton tees. You’ll find a concise primer and links to reputable sources.

Essential Prerequisites and Resources

• Product specs for your 100% cotton tee: fabric content (100% cotton), knit type (jersey, interlock, rib, etc.), weight (GSM), sleeve length, neck style, and whether there are prints or trims. Precise specs help you map to the correct HS code and avoid classification drift during manufacturing or transit.
• Understand the base HS heading: most cotton T-shirts fall under Chapter 61 (Articles of apparel and clothing accessories) and Heading 6109 (T-shirts, singlets and other vests, knitted or crocheted, of cotton or of man-made fibers). This is your starting point for HS code decisions in 2025.
• Country-specific tariff data: you need to confirm the 6-digit HS code and the country’s 8-digit tariff extension (e.g., CN 6109.10.00 for EU under the Combined Nomenclature; US HTS uses 6109.10 with possible 8-digit variants). Since codes can shift with updates, always verify in the destination tariff schedule.
• Official sources and tools: access to HS nomenclature and tariff lookup services is essential. Use trusted references such as the World Customs Organization (WCO) nomenclature, the USITC tariff database, and country customs portals to confirm codes.
• Documentation readiness: gather a fabric content certificate, supplier declarations, test results (if required), and the product’s bill of materials. Documentation supports classification decisions and expedites clearance.
• Time and budget planning: budget for potential classification consultation or a Binding Tariff Information (BTI) request if your shipments are high-volume or high-value. Allocate 1–2 weeks for formal rulings if needed and consider a smaller upfront cost for internal classification accuracy.
• Skill level and tools: you’ll benefit from a working knowledge of HS terminology, access to tariff tables, and a basic data sheet for product specs. If you manage multiple products, consider a centralized data system to maintain consistent classifications across SKUs.
• Practical links and resources: use the World Customs Organization HS nomenclature pages, consult the USITC HTS lookup, and review CBP resources for U.S. imports. See outbound links for direct access to reputable sources.
• Internal linking opportunities: connect this guide with related articles such as “How to Read a Tariff Schedule” and “Best Practices for Product Data Management in Fashion Supply Chains” to build a broader, interconnected knowledge base on HS codes.

Helpful external resources you can consult now:

• World Customs Organization – HS Nomenclature
• US ITC HTS – Tariff Lookup
• U.S. Customs – Harmonized Tariff Schedule
• Need custom clothing production? Contact us

Comprehensive Comparison and Options

When you classify a 100% cotton t-shirt, you’re choosing between a common baseline HS code and country-specific subheadings. The goal is to select a base HS code that reliably covers most of your tees, then add the appropriate eight-digit extension for your destination if required. Below, you’ll see a concise comparison of typical options, plus a table that clarifies where differences may occur by style, gender indication, and region.

Note: In most schedules, the base 6-digit HS code for cotton T-shirts is 6109.10. The 8-digit extensions are country-specific (for example, EU CN codes often show 6109.10.00). Always verify with the destination country’s tariff schedule.

How to use this table: pick the closest match to your product, then confirm with the destination’s tariff tool. If your tee’s specs are borderline (e.g., 98% cotton with elastane), you may need a BTI or official ruling. For internal planning, this comparison helps you estimate duties and export documentation needs. Internal linking opportunity: see our article on “Understanding HS Codes” for deeper insight into headings and subheadings that apply to garment classifications.

Step-by-Step Implementation Guide

Follow these steps to accurately determine and document the HS code for your 100% cotton t-shirt. Each major step is explained with practical actions, numeric targets, and troubleshooting tips to keep you moving forward.

1. Step 1: Gather precise product specifications

   Collect a complete spec sheet for the tee. Include fabric content (100% cotton), knit type (jersey, rib, interlock), fabric weight (GSM or OZ/yd2), garment size range, sleeve length, neck style, presence of prints or trims, and any finishing treatments. If your supplier provides a test report or fiber content certificate, keep a copy. These details directly determine the HS code mapping. If you discover any deviation from 100% cotton, you’ll need to re-evaluate the code accordingly. Tip: save all specs in a shared product data sheet to preserve consistency across shipments.

2. Step 2: Identify the base HS heading and six-digit code

   Begin with Chapter 61 and Heading 6109: “T-shirts, singlets and other vests, knitted or crocheted, of cotton.” The most common six-digit code for a standard 100% cotton tee is 6109.10. This base code covers cotton tees in many markets, especially men’s or unisex designs. Remember, the exact six-digit code can vary by country, so treat 6109.10 as your starting point rather than the final word. If your tee has a gender-specific label, verify whether your country uses a gender subheading under 6109.10 or another heading. Important warning: misalignment at this stage triggers downstream duties and delays.

   Internal link suggestion: refer to our article “HS Code Demystified: From Chapter to Subheading” for a deeper walk-through of heading selection.

3. Step 3: Check for country-specific eight-digit extensions

   Most destinations use an eight-digit tariff code that expands the six-digit HS code. For instance, the EU’s Combined Nomenclature (CN) typically uses 6109.10.00. The United States uses HTS codes that can extend to eight digits in practice for certain product lines. Verify the exact eight-digit designation for your import country using official tariff lookup tools or your customs broker. This step matters for duties, quotas, and anti-dumping measures that can differ by the eight-digit extension.

   Pro tip: create a quick mapping table in your internal system showing 6-digit base code and the corresponding eight-digit extensions for each target country. This reduces errors when you ship to multiple routes.

4. Step 4: Confirm whether gender, knit type, or finishes alter classification

   Although the base code is often the same, some countries differentiate by gender or by knit/finish specifics. For example, a men’s/unisex cotton tee may sit under 6109.10 in many schedules, while certain female or children’s lines could map to a slightly different subheading in others. If your product includes distinctive features—such as a heavy embroidery job, a unique stitch, or a special fabric treatment—you may need a separate subheading or even a different heading entirely. Always confirm with the tariff tool for your destination.

   Troubleshooting tip: if your tariff lookups disagree across official sources, request a BTI or a binding ruling. It costs time and money but pays for predictable duties on high-volume shipments.

5. Step 5: Gather documentation to support classification

   Prepare your fiber content certificate, supplier declaration of conformity, test results, and any standardization documents relevant to the knit and finish. Documentation strengthens your case during audits and helps supply chain partners confirm the HS code at the point of import. If your product’s classification depends on a process or finish, ensure that it’s described in plain language in the documentation.

   Internal linking idea: link to our sample “Product Data Sheet for Garments” to mirror the documentation you’ll use for HS code classification.

6. Step 6: Validate the code with official sources or a trade professional

   Cross-check the six-digit base code with WCO nomenclature and your destination country’s tariff database. If you export to multiple regions, validate the code for each one. If you’re unsure, consult a customs broker or request a BTI from the customs authority. In 2025, updates to tariff schedules can shift classifications; validate again prior to each major shipment season.

   Pro tip: maintain a quarterly review rhythm for your HS code mappings to catch updates in 2024–2025.

7. Step 7: Align your export documentation and logistics processes

   Once you’ve locked the HS code, reflect it on commercial invoices, packing lists, and any EDI or ERP declarations. Ensure your freight forwarder and customs broker have the same code to prevent a mismatch. If you plan to switch manufacturing sites or suppliers, revalidate codes and documentation for any product spec changes.

   Internal guidance: embed a note in your procurement workflow that any fabric change or finish update triggers a re-check of the HS code.

8. Step 8: Monitor updates and maintain an auditable trail

   Tariff schedules evolve. Maintain an auditable log of classified codes, the rationale, and the dates of validation. This will help during audits, supplier reviews, or change-of-sourcing events. As you scale, consider a centralized classification register that ties each SKU to its base six-digit code and country-specific eight-digit extension.

   Final reminder: use 2025 sources and confirm periodically to avoid misclassification that can lead to unwanted duties or penalties.

Common Mistakes and Expert Pro Tips

Even seasoned importers slip here. Below are the most frequent missteps and how to fix them. Each entry includes practical tips to save time and money while improving accuracy of your HS code decisions.

Mistake 1: Assuming the 6-digit code fits all regions without verification

Reality: While 6109.10 is a common base for cotton tees, some countries apply different subheadings or require gender-specific subcodes. Solution: always verify the 6-digit code against the destination tariff schedule and confirm with a broker or BTI if needed. Don’t rely on a single code for all markets.

Mistake 2: Overlooking the eight-digit extension

Reality: The eight-digit extension differs by country and affects duties, quotas, and anti-dumping rules. Solution: maintain an internal reference for each target country, mapping 6109.10 to its eight-digit counterparts.

Mistake 3: Not validating when finishes or prints could alter classification

Reality: If a tee includes large embroidery, metallic prints, or special finishes, some schedules reclassify or require a different heading. Solution: document any embellishments and verify whether they change the HS code; if so, obtain a ruling or adjust your documentation accordingly.

Mistake 4: Ignoring gender-specific classifications where required

Reality: Some markets require gender-specific subheadings. Solution: determine whether your market uses 6109.10 with gender-specific subheadings or a separate heading. Use supplier declarations that reflect the correct product description for each region.

Mistake 5: Failing to align documentation with the chosen HS code

Reality: Inaccurate invoices or packing lists create delays. Solution: ensure your commercial invoices list fabric content, garment construction, and the exact HS code. This consistency reduces audits and clarifies duties.

Mistake 6: Not reviewing tariff updates regularly

Reality: Tariff schedules change. Solution: set a quarterly review date for your HS code mappings and adjust as needed. Consider alerts from your broker or customs broker network.

Mistake 7: Skipping formal classification guidance for high-volume shipments

Reality: High-volume consignments benefit from formal rulings like BTIs. Solution: invest in a BTI or consult with customs authorities for consistent treatment across all shipments.

Mistake 8: Misclassifying cotton blends as 100% cotton

Reality: A trace amount of elastane or polyester can push you into a different code. Solution: measure fiber content precisely and classify based on the actual content, not the label.

Expert insider tips

• Keep a living “HS code library” tied to each SKU. Include the base six-digit code, eight-digit extension, and country-specific notes. This saves you time at audit or renewal cycles.
• When in doubt, ask for evidence of content—fiber test reports, supplier declarations, and product specs. Government authorities may request it during an inspection.
• Document any changes in fabric or finish that could alter classification. A small change can shift your HS code and duties.
• Leverage your supplier’s knowledge. Ask for a formal fiber content certificate and a declaration of conformity to support your classification.
• Consider a small pilot shipment to test classification integrity with your broker before committing to full-scale orders.
• Use internal cost models that factor in duties based on the HS code, so you can price products accurately in 2025 and beyond.

Advanced Techniques and Best Practices

If you’re handling multiple tees or expanding to new markets, apply these advanced techniques to improve accuracy and efficiency. This section is geared toward experienced practitioners who want to optimize their HS code workflow in 2025 and beyond.

• AI-assisted classification: feed product data (fabric content, knit type, finishes, size range) into an AI classifier trained on historical classifications and tariff rulings. The model suggests the most probable HS code, then you validate with official sources. This reduces human error and speeds up onboarding of new SKUs.
• BTI and binding rulings for high-volume products: if you ship consistently in large volumes or to a high-risk market, a Binding Tariff Information decision gives you a government-backed code for multiple shipments, reducing classification disputes and delays.
• Data integrity and change control: implement strict change control for any product modification. A single fabric change or finish difference can require reclassification and new documentation.
• Documentation architecture: maintain a centralized data hub that links SKU data, HS code, country extensions, and approved documentation. This helps your QC team and logistics partners stay aligned.
• Regional trends and trade policy awareness: stay informed about 2024–2025 tariff policy shifts affecting apparel. For example, regional trade agreements or anti-dumping measures can alter preferred subheadings or rates for cotton tees.

Conclusion

In 2025, nailing the correct HS code for a 100% cotton t-shirt is less about guesswork and more about precise product data, country-specific tariff rules, and disciplined documentation. By starting with the standard base code (6109.10) and then validating the eight-digit extension for each destination, you can reduce misclassification risk, cut delays at the border, and predict duty outcomes more reliably. The steps in this guide equip you to assemble the necessary product specs, verify the right code against official sources, and maintain a robust documentation trail that stands up to audits.

When you plan shipments, you should be proactive about checking updates to tariff schedules and ensuring your product data stays current. The right HS code not only affects duties; it influences eligibility for preferential trade programs and import quotas as well. If you’re ready to scale your cotton tee production or want tailored support for classification, we can help. Contact us for custom clothing production and classification guidance.

Remember, accurate HS code classification is a foundation of export success. By combining precise product specs with official tariff lookups and, when needed, formal rulings, you gain clarity, speed, and cost control. If you’d like to explore a practical, hands-on approach to your specific tees and destination markets, reach out via the contact link below.

For direct engagement on custom clothing manufacturing and classification support, you can reach out here: https://etongarment.com/contact_us_for_custom_clothing/.

Internal link reminder: explore related topics like “Understanding HS Codes” or “Tariff Classification Best Practices” to keep your knowledge current and your processes aligned with 2025 standards. HS code accuracy is a team effort spanning product development, procurement, and logistics—let’s keep you compliant and competitive.