HS Code for T-shirts (Japan (Japan Customs / 税関))
PRIMARY CLASSIFICATION RESULT (Japan (Japan Customs / 税関))
The primary 6-digit Harmonized System (HS) code for t-shirts is 6109.10 (T-shirts, singlets, tank tops and similar garments, knitted or crocheted, Of cotton). Under the 2026 Japan Customs Tariff Schedule, representative general duties are 7.4% [Official Source].
Knitted/crocheted: .10 of cotton, .90 of other textiles. Woven vests differ (ch 6205).
Candidate Subheadings & Disambiguation Matrix
| HS Subheading | WCO Subheading Description | Disambiguation Rule / Notes | Action |
|---|---|---|---|
| 6109.10 | T-shirts, singlets, tank tops and similar garments, knitted or crocheted, Of cotton | Of cotton | View 6109.10 → |
| 6109.90 | T-shirts, singlets, tank tops and similar garments, knitted or crocheted, Of other textile materials | Of other textile materials | View 6109.90 → |
Official Primary Sources & Authority References
Japan Customs Tariff ↗
Japan Customs official 9-digit tariff schedule (実行関税率表) for T-shirts.
Japan Advance Rulings ↗
Japan Customs official binding tariff classification advance rulings (事前教示).
WCO Nomenclature ↗
World Customs Organization international 6-digit Harmonized System standard.
T-shirts Frequently Asked Questions (FAQ)
What is the official 6-digit HS code for T-shirts?
The primary 6-digit Harmonized System (HS) code for T-shirts is HS 6109.10 (T-shirts, singlets, tank tops and similar garments, knitted or crocheted, Of cotton).
What is the Japan (Japan Customs / 税関) general import duty for T-shirts?
Under the 2026 Japan Customs Tariff Schedule, representative MFN general duty rates for T-shirts under HS 6109.10 are 7.4%.
Are there alternative candidate subheadings for T-shirts?
Yes. Depending on state (green vs. roasted, decaffeinated vs. non-decaffeinated, raw vs. processed), alternative subheadings include 610910, 610990.
What mandatory import documents are required for T-shirts?
Commercial Invoice, Packing List, Bill of Lading, and Partner Government Agency permits where applicable.
Does de minimis duty-free exemption apply to T-shirts?
Eligible shipments enter duty-free under statutory destination thresholds.
How are merchandise processing and customs fees calculated for T-shirts?
Import fees are assessed on entered customs value under destination regulations.
💬
Ask Jack — Customs Lookup