Verified tariff evidence · HS 610910
Cotton T-shirts import duty in United States
The exact HS 610910 national lines in this evidence set show a base MFN rate of 16.5%. The detailed destination code and product description decide which line applies.
Tariff snapshot checked 20 June 2026; source and line details are shown below.
The short answer
- Base MFN duty
- 16.5%
- National tariff lines found
- 1 exact-HS6 line
- Import tax input
- 0% — No federal import VAT/GST; state sales and use taxes are outside this import VAT model.
- Tariff source
- USITC Harmonized Tariff Schedule
This is not an all-in rate. Origin preferences, anti-dumping or other trade measures, excise, quotas, entry fees and broker charges are not included in the MFN figure.
National tariff lines under HS 610910
Match the physical product to the wording, not just the six-digit heading. A rate range exists when the national schedule divides the heading by use, construction, material or another feature.
| National code | Official description | MFN rate |
|---|---|---|
6109.10.00 | T-shirts, singlets, tank tops and similar garments, knitted or crocheted > Of cotton | 16.5% |
Classification checks for cotton t-shirts
HS 610910 covers knitted or crocheted cotton T-shirts, singlets and similar vests. Fibre composition, construction and garment design are central to classification.
- Is the fabric knitted or crocheted?
- Is cotton the relevant fibre composition?
- Does the garment have the construction of a T-shirt rather than a shirt or pullover?
Worked import-cost example
This illustration uses US$1,000.00 of goods, US$75.00 shipping and US$25.00 insurance. The illustration uses the goods value as entered value and shows international shipping and insurance separately.
| Scenario | Rate | Duty | Import tax | Illustrative total |
|---|---|---|---|---|
| Evidenced base rate | 16.5% | US$165.00 | US$0.00 | US$1,265.00 |
Tax limitation: The United States has no federal import VAT or GST. State tax, entry fees and additional tariffs are outside this line.
Change the shipment values or origin
The estimator can compare the base line with any imported preference or trade-measure evidence.
You will need the product, the country you are importing into, where the goods are from, the goods value, and any shipping or insurance costs you want included.
Most duty is a percentage of value. Some products use weight, quantity or volume; those parts are shown as not priced until the required unit can be calculated.
How this was worked out
Duty basis: loading duty data.
VAT/GST basis: loading VAT/GST data
Extra duties are included only where the available data matches this product and route.
Estimate only. Duty and VAT/GST are calculated where the available rate data supports it; unpriced fees, exemptions, quotas, or eligibility rules can still change the final customs bill.
Evidence and official sources
- Classification and base MFN tariff USITC Harmonized Tariff Schedule
Exact HS 610910 rows; snapshot 20 June 2026.
- Import tax CBP import guidance
No federal import VAT/GST; state sales and use taxes are outside this import VAT model.
Evidence snapshot: 2026-06-20T15:36:38.213Z. The source may have changed after
that date, so check it again before placing an order or making a declaration.
Compare another destination or product
Same product
- Cotton T-shirts duty in United Kingdom: 12%
- Cotton T-shirts duty in European Union: 12%
- Cotton T-shirts duty in Australia: 5%
- Cotton T-shirts duty in Canada: 18%