Men's knit t-shirt, 100% combed cotton jersey, short sleeve, crew neck, garment-dyed
Country of origin for this scenario: India.
Recommended HTS code
6109.10.00.12
Men's (338)
HIGH confidence. GRI 1 places this short-sleeve, crew-neck, 100% cotton knit men's T-shirt squarely in heading 6109 (T-shirts, singlets, tank tops and similar garments, knitted or crocheted). Subheading 6109.10.00 covers cotton articles. The 10-digit statistical suffix 6109.10.00.12 is the explicit provision for men's 'Other T-shirts' of cotton in the verified HTS rows. The garment has short sleeves and a crew neck — the classic T-shirt form — so there is no heading 6109 vs. 6110 ambiguity (the 6110 alternative applies only where conspicuous non-T-shirt features, e.g., pieced chest inserts or extensive embroidery, are present per N230437, or long sleeves per HQ 952370/952371, neither of which applies here). HQ 954022 confirms that even long-sleeved cotton knit garments fall in 6109; a fortiori, a standard short-sleeve T-shirt belongs there. Garment dyeing does not alter this analysis. Origin is India, not China, so 9903.88.15 overlay footnote on 6109.10.00 does not apply.
Classification analysis generated on July 8, 2026 from the current Harmonized Tariff Schedule and published CBP rulings, for the product description shown — our analysis, not legal advice.
How the classification was reached
GRI Reasoning
GRI 1 — Heading Selection
The product is a men's knit T-shirt, 100% combed cotton jersey, short sleeve, crew neck, garment-dyed. Heading 6109 — "T-shirts, singlets, tank tops and similar garments, knitted or crocheted" — covers this article by its express terms. The garment is:
- Lightweight jersey knit (underwear-type fabric)
- Short-sleeved (the paradigm T-shirt form)
- Crew (round) neckline — no collar, no opening, no buttons/fastenings
- Hemmed bottom (not ribbed waistband or drawstring)
- No conspicuous non-T-shirt features (no pieced inserts, no extensive embroidery)
All characteristics satisfy the EN to heading 6109 and the CIE 13/88 Guidelines cited in rulings HQ 954022 and HQ 952530.
Heading 6110 (sweaters, pullovers, sweatshirts, etc.) is excluded. Per ruling N230437, classification in 6110.20 is appropriate only when conspicuous non-T-shirt features are present (e.g., pieced chest insert, extensive embroidery). No such features are described here. Rulings HQ 952370 and HQ 952371 (since revoked by HQ 954022) had classified long-sleeved cotton knit garments in 6110; HQ 954022 confirmed that even long-sleeved versions belong in 6109. A standard short-sleeve T-shirt thus unambiguously falls in 6109.
GRI 6 — Subheading Selection
Within 6109:
- 6109.10.00 — Of cotton → applies (100% cotton).
- Under the Men's or boys' indent: the garment is not all-white with hemmed bottom/no pockets/trim (6109.10.00.04), not a singlet (6109.10.00.07), not a thermal undershirt (6109.10.00.11).
- It falls under "Other T-shirts: Men's" → 6109.10.00.12 (Category 338).
Duty Rate
General (MFN) rate at 6109.10.00: 16.5% ad valorem (from verified HTS row for 6109.10.00).
Special rate: India does not have a free-trade agreement listed in the special column; no GSP flag is visible in the verified data. The MFN rate of 16.5% applies.
Chapter 99 Overlay
The footnote on 6109.10.00 references 9903.88.15. The origin is India, not China. The 9903.88.xx overlays in the supplied evidence relate to China Section 301 tariffs. No India-specific Chapter 99 overlay is triggered. Flag for broker confirmation that no active India-specific 9903 overlay applies at time of entry.
Annual Duty Estimate (indicative)
30,000 units × $3.20 = $96,000 customs value × 16.5% = ~$15,840 annual duty.
Cited CBP rulings
Every ruling below was fetched from CBP’s public CROSS database and verified to exist before this page was published. Links go to the official ruling text.
What it classified: Men's 100% cotton finely knit jersey upper body garments with long sleeves and crew neckline (Styles 1110 and 1111), revoked HQ 952370 and HQ 952371, classified in 6109.10.0027
Why it’s analogous: Establishes that men's 100% cotton knit jersey upper body garments with crew necklines belong in heading 6109 as T-shirts or similar garments. Directly on point for fabric, fiber, and construction; the subject short-sleeve garment satisfies the T-shirt criteria a fortiori compared to the long-sleeve garments at issue in this ruling.
What it classified: Women's T-shirt styled pullover of jersey fabric with rounded neckline, classified in 6109.10.0070
Why it’s analogous: Confirms that jersey-fabric knit pullovers with round/crew necklines qualify as T-shirts or similar garments under heading 6109. Sets out the EN and CIE 13/88 Guidelines criteria used to evaluate whether a garment is a T-shirt.
What it classified: Men's 100% cotton jersey knit pullover with rib crew neck, short hemmed sleeves, pieced rib insert on chest, and extensive embroidery — classified in 6110.20.2069
Why it’s analogous: Confirms by contrast that classification in 6110 (rather than 6109) is driven by conspicuous non-T-shirt features such as a pieced chest insert and extensive embroidery. The subject garment has no such features, reinforcing classification in 6109.
What the duty looks like
Duty math shown for illustrative declared values — $3.20 per unit at 30,000 units per year is our assumption for this explainer, not a measurement of anyone's imports. Your numbers will differ.
- Base duty rate (column 1, general)
- 16.5%
- Annual declared value at the illustrative numbers
- $96,000
- Base duty per year (illustrative)
- $15,840
Chapter-99 overlay headings flagged on this code
- 9903.88.15 — The duty provided in the applicable subheading + 7.5%. Except 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)
Overlay applicability depends on origin, entry date, and any active exclusions — verify at entry.
Alternatives considered
The full candidate set from the fetched tariff rows — including rows that would carry a higher duty. Shown so the reasoning is checkable, not to offer a rate menu.
| Code | Description | General rate | Note |
|---|---|---|---|
| 6109.10.00.04 | Of cotton | 16.5% | Applies only to men's T-shirts that are ALL WHITE, with short hemmed sleeves, hemmed bottom, crew or V-neck with mitered seam, and WITHOUT pockets, trim or embroidery (Category 352). The subject garment is garment-dyed (not all-white), so this suffix is inapplicable. |
| 6110.20.20 | Other | 16.5% | Would apply if CBP determined the garment had conspicuous non-T-shirt features (e.g., a pieced insert, extensive embroidery, or ribbed waistband). Per N230437, no such features are present on a plain garment-dyed short-sleeve crew-neck T-shirt, making 6110 classification inappropriate. |
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