Style B3860391 is a woman’s T-shirt constructed from 100 percent cotton, finely knit interlock fabric.
“The applicable subheading for style B3860391 will be 6109.10.0040.”
HS code for T-shirts
Fiber is everything for T-shirts: in the US a men's cotton T-shirt pays 16.5%, while the same shirt in polyester pays 32%.
- Candidate codes
- 9
- US duty
- 2.6% – 32%
- UK / EU duty
- 12% / 12%
- Decided by
- Fiber, men's or women's, T-shirt or tank top
US: USITC HTS Revision 21 (2026) · UK and EU checked 2026-10-27 · Covers knitted T-shirts and tank tops for adults. Shirts and blouses made of woven fabric are in headings 6105, 6106, 6205 and 6206 instead.
Find your code Candidates 9
Q1What is the main fiber?
How to tell
Use the fiber that weighs the most, as on the care label. A 60% cotton, 40% polyester shirt counts as cotton.
Q2Men's or women's?
How to tell
Garments that close left over right are men's; right over left are women's. Unisex T-shirts are classified as men's.
Q3T-shirt or tank top?
6109.10.00.12Men's cotton T-shirts US 16.5%
UK 12% · EU 12%
UK 12% · EU 12%
6109.10.00.40Women's cotton T-shirts US 16.5%
UK 12% · EU 12%
UK 12% · EU 12%
6109.10.00.18Men's cotton tank tops US 16.5%
UK 12% · EU 12%
UK 12% · EU 12%
6109.10.00.60Women's cotton tank tops US 16.5%
UK 12% · EU 12%
UK 12% · EU 12%
6109.90.10.07Men's synthetic T-shirts US 32%
UK 12% · EU 12%
UK 12% · EU 12%
6109.90.10.50Women's synthetic T-shirts US 32%
UK 12% · EU 12%
UK 12% · EU 12%
6109.90.10.13Men's synthetic tank tops US 32%
UK 12% · EU 12%
UK 12% · EU 12%
6109.90.10.65Women's synthetic tank tops US 32%
UK 12% · EU 12%
UK 12% · EU 12%
6109.90T-shirts of other fibers (rate depends on fiber) US 2.6% – 32%
UK 12% · EU 12%
UK 12% · EU 12%
All 9 candidate codes for T-shirts
| Code | What it covers | US | UK | EU |
|---|---|---|---|---|
| 6109.10.00.12 | Men's cotton T-shirts | 16.5% | 12% | 12% |
| 6109.10.00.40 | Women's cotton T-shirts | 16.5% | 12% | 12% |
| 6109.10.00.18 | Men's cotton tank tops | 16.5% | 12% | 12% |
| 6109.10.00.60 | Women's cotton tank tops | 16.5% | 12% | 12% |
| 6109.90.10.07 | Men's synthetic T-shirts | 32% | 12% | 12% |
| 6109.90.10.50 | Women's synthetic T-shirts | 32% | 12% | 12% |
| 6109.90.10.13 | Men's synthetic tank tops | 32% | 12% | 12% |
| 6109.90.10.65 | Women's synthetic tank tops | 32% | 12% | 12% |
| 6109.90 | T-shirts of other fibers (rate depends on fiber) | 2.6% – 32% | 12% | 12% |
General (MFN) duty rates. Lower rates may apply under trade agreements; extra duties may apply depending on the country of origin. UK and EU columns show the rate for the six-digit subheading.
Mistakes to avoid
- Plain white men's T-shirts with short hemmed sleeves and a crew or V-neck have their own line, 6109.10.00.04. Printed or coloured shirts use the lines above.
- Printing does not change the code. A screen-printed design is still a T-shirt; only the fiber and construction matter.
- Woven tops are not T-shirts. A top made of woven fabric goes to the shirt and blouse headings, even if it looks like a tee.
Customs rulings on T-shirts
Style 4792 “Attain Set-In Sleeve Jersey,” is a woman’s t-shirt constructed from 100% polyester, finely knit interlock fabric.
“The applicable subheading for style 4792 will be 6109.90.1050.”
Quoted word for word from the U.S. Customs and Border Protection rulings database (CROSS). A ruling binds only the goods it describes, but shows how CBP reads these headings.
How this page is checked
- Every code above exists in the current US tariff schedule (Revision 21 (2026)). The build stops if a code disappears.
- Duty rates are read from the official data, not typed by hand: USITC for the US, the UK Trade Tariff for the UK and the EU.
- Ruling quotes are checked word for word against the ruling text, and rulings that are revoked or modified are removed.