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Clothing is one of the most heavily classified categories in ocean freight and international trade, and one of the most misdeclared. The US general duty rate is 16.5% on cotton knitted t-shirts (6109.10.00) and 19.7% on most cotton men's woven shirts (6205.20.20), so the difference between two adjacent codes is real money on every shipment. This is how the classification is built and where importers lose.
The structure behind the number
Every code starts with the six-digit Harmonized System number, which is the same in every country that uses the HS. The United States extends it in the Harmonized Tariff Schedule (HTSUS): digits seven and eight complete the tariff subheading that carries the duty rate, and digits nine and ten are statistical suffixes for reporting. The first six digits determine what the product is.
For apparel the first decision is not the garment, it is the construction.
| Chapter | Covers | Example |
|---|---|---|
| 61 | Articles of apparel, knitted or crocheted | T-shirts, jerseys, knitted dresses |
| 62 | Articles of apparel, not knitted or crocheted | Woven shirts, suits, trousers |
| 63 | Other made-up textile articles, including worn clothing | Bed linen, worn clothing under 6309 |
A cotton t-shirt is knitted, so it lives in chapter 61. A cotton dress shirt is woven, so it lives in chapter 62. Same fiber, same wearer, different chapter, different rate.
Two worked examples
| Step | Cotton t-shirt, knitted | Cotton men's shirt, woven |
|---|---|---|
| Chapter | 61 (knitted or crocheted) | 62 (not knitted or crocheted) |
| Heading | 6109, T-shirts, singlets, tank tops | 6205, Men's or boys' shirts |
| Subheading | 6109.10, of cotton | 6205.20, of cotton |
| US general duty rate | 16.5% (6109.10.00) | 19.7% (6205.20.20, other) |
The rates come from the current Harmonized Tariff Schedule of the United States. The Special column of the same schedule lists Free for goods that qualify under trade agreements, among them Australia (AU), Korea (KR), Panama (PA) and Peru (PE) for 6109.10.00, and the preference applies only when the goods meet that agreement's origin rules.
The four questions that fix the code
- Knitted or woven? This decides the chapter. Stretch the fabric: knits are formed from interlocking loops and give in both directions.
- What fiber, by weight? Under Section XI Note 2(A), a mixture of textile materials classifies as the one material that predominates by weight over each other single material. A 60 percent polyester, 40 percent cotton shirt classifies as synthetic. When no material predominates, the heading that occurs last in numerical order among those that equally merit consideration applies.
- Who wears it? Men's or boys' and women's or girls' are separate headings with separate rates. Chapter 61 Note 9 treats garments with a left over right front closure as men's or boys' and right over left as women's or girls', unless the cut clearly shows the intended sex. Garments that cannot be identified as either go to the women's or girls' headings.
- What is the garment? Shirt, blouse, jersey, pullover, dress, trousers. The tariff distinguishes garments that look identical in a catalogue. Note 4 to chapter 61, for example, excludes from headings 6105 and 6106 garments with pockets below the waist or a ribbed waistband, and Note 5 excludes from heading 6109 garments with a drawstring or ribbed waistband.
Worn clothing is its own world
Heading 6309 covers worn clothing and other worn articles, and chapter 63 Note 3 sets two conditions: the articles must show signs of appreciable wear, and they must be entered in bulk or in bales, sacks or similar packings. The general duty rate for 6309.00.00 is Free, and chapter 61 Note 2(b) excludes worn clothing from the knitted apparel chapter. Goods that fail either condition go back to the apparel headings of chapters 61 and 62 and carry those rates. We ship this cargo regularly and keep a reference on used clothing shipping, and the glossary entry on the HS code for used clothing covers the heading.
What the code drives besides duty
The classification travels further than the customs entry. It appears on the importer security filing (see ISF filing requirements), it feeds the AMS manifest, and it decides whether your goods fall under textile agreements, quotas or additional tariff actions. It also decides which preferential rate column applies, because the Special column of the HTS lists a different rate per trade agreement and each agreement carries its own origin rules for where the yarn was spun, the fabric formed and the garment sewn.
How fiber moves the rate
Within the same knitted heading, the fiber content changes the US general duty rate. The same pattern repeats across the schedule, and a polyester blend that predominates by weight pays the synthetic rate.
| Garment | Cotton | Man-made fibers |
|---|---|---|
| Knitted t-shirt (heading 6109) | 16.5% (6109.10.00) | 32% (6109.90.10) |
| Knitted sweater, pullover, sweatshirt (heading 6110, other) | 16.5% (6110.20.20) | 32% (6110.30.30) |
A supplier that changes the fabric from a cotton knit to a polyester knit in the same style changes the duty rate on the entry, even though the garment, the wearer and the cut stay the same. Ask for the fiber content in writing for every style before you place an order.
Where importers lose money
- Wrong construction: a knitted shirt filed as woven moves from chapter 61 to chapter 62, which changes the heading and the rate.
- Fiber content not checked by weight: a label that reads 60 percent polyester is a synthetic garment under Section XI Note 2(A), whatever the marketing copy says.
- Wearer misread: a unisex garment with right over left closure is a women's garment under chapter 61 Note 9.
- Worn clothing failing the 6309 conditions: goods that show no appreciable wear classify as apparel, and the Free rate of 6309.00.00 no longer applies.
- Six digits filed where ten are needed: the US entry needs the full HTSUS number, because the rate sits in digits seven and eight.
Each of these errors is a duty difference on every unit in the container, and CBP can collect the difference with interest on entries it reclassifies.
Getting it right without guessing
Read the chapter notes before the heading text. Under General Rule of Interpretation 1, classification is determined by the terms of the headings and any relative section or chapter notes, and the table of contents and titles are for reference only. Apply the later rules only when rule 1 does not settle it: rule 3(a) prefers the most specific heading, rule 3(b) classifies mixtures by the component that gives the essential character, and rule 3(c) takes the heading last in numerical order.
When a classification carries real exposure, request a binding ruling. Under 19 CFR 177.1, CBP gives a ruling on a written request about a specifically described prospective transaction. Oral advice from CBP personnel is not binding, and a completed or liquidated entry cannot be the subject of a ruling request. A supplier's code from the origin country is not a US classification: the entry needs the HTSUS number.
Duty is calculated on the customs value of the goods, so the code and the value work together. Our worked example in how to calculate US import duty shows the arithmetic end to end, and the commercial invoice requirements list the fiber content and construction details the invoice must carry for classification.
What the commercial invoice must show for apparel
- Fiber content by weight percentage for each style.
- Construction: knitted or woven.
- Intended wearer: men's, boys', women's, girls' or infants.
- Garment type and style number.
- Unit price, quantity and country of origin.
An invoice that carries these five items lets the broker complete steps one to four of the classification without a query back to the supplier.
FAQ
What is the HS code for clothing?
There is no single code. Knitted apparel classifies in chapter 61, woven apparel in chapter 62, and worn clothing in heading 6309. The specific code follows the garment, the fiber and the wearer.
What is HS code 6109?
Heading 6109 covers t-shirts, singlets, tank tops and similar garments, knitted or crocheted. The subheading then splits by fiber, with 6109.10 for cotton, which carries a US general duty rate of 16.5%.
Does the six-digit code change by country?
The first six digits are common to all HS countries. National extensions differ: the United States uses ten digits, and each other customs authority publishes its own eight or ten digit tariff.
Who is responsible for the classification?
The importer of record. A broker or forwarder advises, and the legal responsibility for a correct entry sits with the importer.
What happens if the code is wrong?
CBP reclassifies the goods, collects the difference in duty with interest, and assesses penalties under section 592 where the error is negligent. Appendix B to 19 CFR part 171 defines negligence as a failure to exercise reasonable care and competence in ascertaining the facts or the importer's obligations.
Is worn clothing duty free in the United States?
The general duty rate for heading 6309.00.00 is Free. The goods must show appreciable wear and be entered in bulk or in bales, sacks or similar packings, or they classify as apparel in chapter 61 or 62.
How is a unisex garment classified?
Under chapter 61 Note 9, closure direction decides first: left over right is men's or boys', right over left is women's or girls', unless the cut shows the intended sex. A garment that cannot be identified as either goes to the women's or girls' headings.
How do I check the classification before the goods ship?
Send the style number, fiber content by weight, construction and intended wearer to the forwarder before booking. For a high-volume style, file a written ruling request under 19 CFR 177.1, which CBP answers for the described prospective transaction.
Which documents carry the HS code?
The commercial invoice states the goods description the code is built from, the broker enters the HTSUS number on the customs entry, and the importer security filing and the AMS cargo declaration carry the HTS data for the shipment.
Shipping apparel or textiles into or out of the United States? Send us the details and we will quote the lane with the classification questions answered up front.
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