Import duty on Cotton T-shirts to United States (2026)
HS 6109.10.00 · Source: official United States tariff schedule · Updated 2026-06-11
Cotton T-shirts classify under HS 6109.10.00 in United States. Import duty 16.5%. On a $1,000 FOB shipment, total taxes due at import ≈ $374 (effective rate ≈ 37.21%).
Tax breakdown at import
Sample shipment FOB $1,000, origin = China (duty basis: FOB)
| Tax | Rate | Amount (USD) | Note |
|---|---|---|---|
| Import duty (Col 1) | 16.5% | $165.00 | |
| Section 301 China tariff (9903.88.15) | +7.5% | $75.00 | Applies to goods of Chinese origin per USITC HTS footnote |
| §122 import surcharge | +10% | $100.00 | Section 122 temporary import surcharge (Feb 24 – Jul 24, 2026, all origins) |
| Merchandise Processing Fee | 0.3464% | $32.71 | Capped $32.71–$634.62 |
| Harbor Maintenance Fee | 0.125% | $1.25 | Ocean freight only |
| Total taxes at import | 37.21% | $373.96 (≈¥2,534) | as % of CIF |
- Section 122 has exemptions (U.S. note 2(aa): goods in transit, civil aircraft, articles covered by Section 232, USMCA-qualifying goods of Canada/Mexico, certain listed products, donations and informational materials). A May 7, 2026 CIT ruling held it unlawful but collection continues pending appeal. Verify with CBP.
- AD/CVD not included: 269 US orders target China (rates often 100-300%); coverage follows Commerce scope language, not HS codes alone — check the list at treayo.com/en/adcvd and verify with CBP.
- No federal VAT/sales tax at import (US sales tax is state-level, not levied at customs)
United States de minimis
Eliminated (was $800 USD)
Eliminated for ALL countries from 2025-08-29 (EO 14324); China/HK since 2025-05
No de minimis at all — every import needs formal entry and duty regardless of value.
As of 2026-06 · See 14-country de minimis tracker
CBP classification rulings
The tariff classification and status under the United States-Peru Trade Promotion Agreement Implementation Act (Peru TPAIA) of a girl’s upper body garment from Peru
N0459132008-12-04The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of girls’ knit apparel form Guatemala.
C844571998-03-09The tariff classification of men's and boys' knit garments from Korea and Guatemala.