6109.10.00
Of cotton
T-shirts, singlets, tank tops and similar garments, knitted or crocheted
Data provenance: Rates from HTS Revision 19 (Sep 16, 2026); trade measures verified against CBP CSMS and Federal Register notices through Sep 3, 2026.
Duty rates
Column 1 (General / MFN)
16.5%
Column 2 (Non-NTR)
90%
Column 1 (Special / FTA)
Free
Eligible
The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.
Trade measures (Chapter 99)
9903.88.15
LIST_3
The duty provided in the applicable subheading + 7.5%
ActiveExcept as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Applies to origin: CN
Effective from September 24, 2018
SECTION_338
9903.03.14
The duty provided in the applicable subheading + 50%
ActiveSection 338 (Canada): goods of Canada in the Proclamation 11048 annex (motor vehicles), 50% additional ad valorem duty. The annex is far broader than its title: honey, plants, lumber, textiles, apparel, tools, furniture, sporting goods and antiques are in it.
Applies to origin: CA
Effective from August 22, 2026
Rate-change history
What the rate was before, and when it changed. The government schedule replaces each revision in place; we keep the timeline.
-
SCOPE_EXPANSION Procs. 11046 / 11047 / 11048 (91 FR 46639) — Section 338 Canada
Section 338 (Canada) motor vehicles: 439 subheadings under 9903.03.14 at 50%, effective 2026-08-22
See the change → -
NEW_PROGRAM Executive Order Feb 1, 2026 — Reciprocal Tariff (FR 2026-03824)
Section 122 reciprocal surcharge in effect — additional 10% on most imports through July 24, 2026
See the change → -
Base rate HTS 2023
Column 1 general rate set to 16.5%.
Related CBP rulings
The tariff classification of a singlet from Indonesia
Your sample will be retained by this office. Style 912222 is a woman’s singlet constructed from 87% polyamide and 13% elastane lace-like mesh knit fabric. The undergarment features a V-neckline, a shelf bra, and elastic, adjustable shoulder
The tariff classification of women’s upper body garments from Vietnam
Your samples will be returned as you requested. Style 04276F043A “W’s HEATTECH crew neck T-shirt” is a women’s cut and sewn upper body garment constructed from 33 percent polyester, 31 percent acrylic, 21 percent rayon, and 15 percent spand
The tariff classification of a women’s tank top from Cambodia
Your submitted sample will not be returned.Style 991177927 is a women’s tank top constructed from 64 polyester, 29 viscose (rayon), and 7 percentelastane rib knit fabric. The garment extends frm the shoulders to below the waist and features
The tariff classification of women’s upper body garments from Nicaragua, South Korea, Bangladesh, and Indonesia
Your samples will be retainedin our office for training purposes.Style 260421F is a women’s tank top constructed from 57 percent cotton, 39 modal, and 4 percent spandexknit fabric. The sleeveless garment reaches from the shoulders to below
The tariff classification of women’s knit garments from Sri Lanka
Your submitted samples will be returned as requested. Style 014483 is a pair of women’s pants constructed from 95 percent polyester and 5 percent spandex knit fabric. The pull-on pants feature an elasticized waistband with a drawstring and
The tariff classification of women’s upper body garments from Vietnam
Style 260309A is women’s upper body garment constructed from lightweight, 67 percent cotton and 33 percent polyester knit fabric that is lightly napped on its inner surface. The outer surface of the fabric measures more than nine stitches p
The tariff classification of girls’ tops from Vietnam
Style SS27GAA0015 is a girls’ sleeveless tank top, composed of 95% polyester, 5% elastane jersey knit fabric. The garment features narrow spaghetti shoulder straps, a scooped front and back neckline and a sewn-in supportive bra constructed
The tariff classification of garments from various countries
are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CF
The tariff classification and eligibility under the United States-Caribbean Basin Trade Partnership Act of 2000 (CBTPA) of men’s T-shirts from Haiti
The tariff classification and eligibility under the United States-Caribbean Basin Trade Partnership Act of 2000 (CBTPA) of men’s T-shirts from Haiti
The tariff classification of women’s knit wearing apparel from Peru
Your samples will be returned to you, as requested. Style J0224509 is a women’s cut and sewn pullover that is constructed from 100 percent cotton slub jersey knit fabric. The outer surface of the garment’s fabric measures more than nine sti
The tariff classification of a woman’s upper body garment from Bangladesh
Our response was delayed due to laboratory analysis. The sample remnant after laboratory analysis will be returned to you. Style 473013S is a woman’s tank-styled top. The garment extends from the shoulder area to below the waist and provide
The tariff classification of garments from Vietnam
The samples will not be returned as per your request. Style UF002 is a men’s T-shirt constructed from 57% modal, 38% lyocell, and 5% spandex, lightweight jersey knit fabric. Style UF002 features a mitered V-neckline; short, hemmed sleeves;
Other codes in heading 6109
Duty by origin country
The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 6109.10.00 from each major US trading partner.
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