HS Code for T-shirts (Mexico (SAT / TIGIE))
T-Shirt Classification Disambiguation Decision Table
T-shirts, singlets, and tank tops fall strictly under Chapter 61 (knitted or crocheted apparel). Duty rates vary dramatically between natural cotton and synthetic performance fibers:
PRIMARY CLASSIFICATION RESULT (Mexico (SAT / TIGIE))
The HS code for T-shirts is 6109.10 (T-shirts, singlets, tank tops and similar garments, knitted or crocheted, Of cotton). The Mexico MFN duty rate is 25.00 %. [Official Source].
Knitted/crocheted: .10 of cotton, .90 of other textiles. Woven vests differ (ch 6205).
T-shirts (HS 6109.10) Import Duty & Tax by Country (2026)
| Country / Region | Customs Authority | MFN Duty Rate | Import Tax / VAT | Valuation Basis | Duty Schedule Link |
|---|---|---|---|---|---|
| United States | U.S. Customs and Border Protection | 16.5% | None (US has no federal VAT; state sales tax applies) | FOB Value (Export Port) | United States Tariff Line → |
| European Union | European Commission DG TAXUD | 12.00 % | 19%–25% Member State Import VAT | CIF Value (Cost + Freight + Insurance) | European Union Tariff Line → |
| United Kingdom | HM Revenue & Customs | 12.00 % | 20% Standard UK VAT (EAD / CDS) | CIF Value (Cost + Freight + Insurance) | United Kingdom Tariff Line → |
| Canada | Canada Border Services Agency | 18.00 % | 5% GST (+ 0%–10% PST/HST) | FOB Value (Export Port) | Canada Tariff Line → |
| Mexico | Servicio de Administración Tributaria | 25.00 % | 16% IVA (+ DTA processing fee) | CIF Value (Cost + Freight + Insurance) | Mexico Tariff Line → |
| China | General Administration of Customs China | 14.00 % | 13% Standard Import VAT (+ Consumption Tax) | CIF Value (Cost + Freight + Insurance) | China Tariff Line → |
| Japan | Japan Customs | 7.4% | 10% Japanese Consumption Tax (JCT) | CIF Value (Cost + Freight + Insurance) | Japan Tariff Line → |
| India | Central Board of Indirect Taxes and Customs | 20.00% | 18% IGST (+ 10% Social Welfare Surcharge) | CIF Value (+ Landing Charges) | India Tariff Line → |
| Australia | Australian Border Force | 5.00% | 10% Goods and Services Tax (GST) | FOB Value (Export Port) | Australia Tariff Line → |
| Germany | Bundeszollverwaltung | 12.00 % | 19% Einfuhrumsatzsteuer (EUSt) | CIF Value (Cost + Freight + Insurance) | Germany Tariff Line → |
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
SNICE Portal TIGIE ↗
Secretaría de Economía official TIGIE tariff schedule and Fracciones for T-shirts.
SAT Comercio Exterior ↗
Servicio de Administración Tributaria official customs portal and consulta criteria.
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 Mexico (SAT / TIGIE) general import duty for T-shirts?
Under the 2026 SAT TIGIE Customs Tariff (NICO), representative MFN general duty rates for T-shirts under HS 6109.10 are 25.00 %.
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.
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