It’s a T-Shirt! How’s Difficult Can that be to Classify?

Trade Talk Blog • September 9, 2021

etermining the correct tariff for knit tops, especially T-shirts, can be a daunting task. That is because T-shirt characteristics cannot be found within the Harmonized Tariff Schedule of the United States (HTSUS) – not in the Section Notes or Chapter Notes.

A T-shirt is an underwear-style garment. Depending on its characteristics, it can be classified as a T-shirt, Similar to a T-shirt, Other T-Shirt, or Pullover. In this article, we will help you understand the characteristics used to classify T-shirts.

When I start the classification process for a T-shirt, the first resource or reference I refer to is the US Customs and Border Protection (CBP) Informed Compliance Publication Classification: Apparel Terminology under the HTSUS. This publication includes a glossary of apparel types, which provides valuable information regarding the characteristics of most garment types within the definition.

In the Apparel Terminology reference, CBP defines a T-shirt as an underwear style garment that:

• is constructed from lightweight plain jersey or interlock knit fabric ≤ 200 gm per square meter;
• has short, close-fitting hemmed sleeves and a hemmed bottom;
• has close-fitting or lower necklines (round, square, boat-shaped or v-shaped);
• does not have buttons or other fastenings, openings in the neckline, collars, embroidery, and other features inconsistent with an underwear style garment; and
• does not have a drawstring, rib knit waistband, or other means of tightening at the bottom.

Underwear T-Shirt Characteristics

Men’s all-white cotton T-shirts, classified under 6109.10.0004, have the required characteristics listed above; close-fitting or lower necklines include round, square, boat-shaped, crew, round, or mitered v-necklines.

Underwear T-Shirt Characteristic Exclusions

T-shirts with any of the below characteristics are excluded from 6109.10.0004 (for men’s T-shirts) or 6109.10.0037 (for women’s T-shirts):

• buttons or other fastenings
• pockets
• openings in the neckline
• collars
• embroidery
• drawstring or any type of tightening element at the bottom
• rib knit waistband
• long sleeves
• dyed fabric

Other T-Shirt Characteristics

T-shirts that meet the required characteristics listed above but are dyed and include a single, plain chest pocket are classified as Other T-Shirts. Other T-Shirts can have a screen-printed design or a digital printed design (see CROSS Ruling NY N219388).

Men’s Other T-Shirts are classified under 6109.10.0012 for cotton or 6109.90.1007 for man-made fibers, and Women’s Other T-Shirts are classified under 6109.10.0040 for cotton or 6109.90.1050 for man-made fibers.

Similar to a T-Shirt Characteristics

T-shirts with one or two relatively inconspicuous non-T-shirt features or characteristics are classified as Similar to a T-Shirt. For men they are classified under 6109.10.0027 for cotton or 6109.90.1049 for man-made fibers, and for women they are classified under 6109.10.0070 for cotton or 6109.90.1090 for man-made fibers.

Examples of inconspicuous non-T-shirt features are:

• a small applique
• a small embroidery
• shoulder pads
• a small label
• a small heat seal
• side slits
• a longer back panel or tail
• a cross-over neckband
• a sweat patch (armpit area)
• close-fitting long sleeves

NOTE: A T-shirt with an exaggerated inconspicuous feature or more than two inconspicuous characteristics is excluded from 6109 and classified as a pullover in 6110.

T-Shirt Characteristic Exclusions

T-shirts with a conspicuous non-T-shirt feature are excluded from being classified under any of the 6109 T-shirt tariffs.

Examples of conspicuous non-T-shirt features are:

• heavy fabric > 200 gm per square meter
• fabric that is not plain jersey or interlock knit
• a large applique
• a large amount of embroidery
• a mock turtleneck or high-crew neckline
• a large label
• a large heat transfer design
• pieced construction (inserts in the body, sleeves, collar, or pocket)
• wide, loose-fitting body or sleeves
• double-layered fabric
• sleeveless
• loose-fitting long sleeves

Conspicuous non-T-Shirt Features:

1. Excessive Embroidery – (CROSS Ruling NY N230437)
2. Fabric Overlay on Sleeves – (CROSS Ruling NY N008057)

NOTE: The presence of one conspicuous feature would result in the T-shirt being classified as a pullover in 6110.

Conclusion

A T-shirt is an underwear garment. Any characteristic that detracts from it being an underwear garment excludes it from being classified under any 6109 tariffs – no matter the size. The following resources provide detailed garment characteristics for tariff determination:

• S. Customs and Border Protection (CBP)
• Informed Compliance Publication: Apparel Terminology under the HTSUS
• Customs Rulings Online Search System (CROSS)