HS Code for Shirt (New Zealand (NZ Customs))

Shirt Classification Disambiguation Decision Table

Classification of shirts depends strictly on construction (woven vs knit), gender (men's vs women's), and fiber material (cotton, synthetic, silk, wool):

Garment Category	Fiber Content	HS Code	U.S. General MFN Duty
Men's / Boys' Woven Dress & Casual Shirts	100% Cotton	HS 6205.20	19.7%
Men's / Boys' Woven Shirts	Man-Made Fibers (Polyester/Nylon)	HS 6205.30	26.9¢/kg + 21.1%
Women's / Girls' Woven Blouses & Shirts	100% Cotton	HS 6206.30	15.4%
Women's / Girls' Woven Blouses & Shirts	Man-Made Fibers	HS 6206.40	26.9¢/kg + 20.7%
Men's / Boys' Knitted Polo & Casual Shirts	100% Cotton	HS 6105.10	19.7%
Men's / Boys' Knitted Shirts	Synthetic Fibers	HS 6105.20	32.0%

PRIMARY CLASSIFICATION RESULT (New Zealand (NZ Customs))

The primary 6-digit Harmonized System (HS) code for shirt is 6205.20 (Men's or boys' shirts, Of cotton). Under the New Zealand Customs Tariff 2026, representative general duties are 10% [Official Source].

Disambiguate woven dress shirts (6205/6206) vs knit polo shirts (6105/6106) vs T-shirts (6109).

Candidate Subheadings & Disambiguation Matrix

HS Subheading	WCO Subheading Description	Disambiguation Rule / Notes	Action
6205.20	Men's or boys' shirts, Of cotton	Of cotton	View 6205.20 →
6105.10	Men's or boys' shirts, knitted or crocheted, Of cotton	Of cotton	View 6105.10 →
6109.10	T-shirts, singlets, tank tops and similar garments, knitted or crocheted, Of cotton	Of cotton	View 6109.10 →

Official Primary Sources & Authority References

USITC HTS Database ↗

USITC official Harmonized Tariff Schedule for Shirt.

CBP CROSS Rulings ↗

CBP e-Rulings database for Shirt classification precedents.

WCO Nomenclature ↗

World Customs Organization international 6-digit Harmonized System standard.

Shirt Frequently Asked Questions (FAQ)

What is the official 6-digit HS code for Shirt?

The primary 6-digit Harmonized System (HS) code for Shirt is HS 6205.20 (Men's or boys' shirts, Of cotton).

What is the New Zealand (NZ Customs) general import duty for Shirt?

Under the New Zealand Customs Tariff 2026, representative MFN general duty rates for Shirt under HS 6205.20 are 10%.

Are there alternative candidate subheadings for Shirt?

Yes. Depending on state (green vs. roasted, decaffeinated vs. non-decaffeinated, raw vs. processed), alternative subheadings include 620520, 610510, 610910.

What mandatory import documents are required for Shirt?

Commercial Invoice, Packing List, Bill of Lading, and Partner Government Agency permits where applicable.

Does de minimis duty-free exemption apply to Shirt?

Eligible shipments enter duty-free under statutory destination thresholds.

How are merchandise processing and customs fees calculated for Shirt?

Import fees are assessed on entered customs value under destination regulations.

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