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HS Code for Shirts (woven & Knitted) (Peru (SUNAT))

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 (Peru (SUNAT))

The primary 6-digit Harmonized System (HS) code for shirts (woven & knitted) is 6205.20 (Men's or boys' shirts, Of cotton). Under the SUNAT Customs Tariff 2026, representative general duties are 11% [Official Source].

Woven vs Knit Disambiguation: Heading 6205 = men's woven shirts; 6206 = women's woven shirts; 6105 = men's knitted shirts; 6106 = women's knitted shirts.

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 →
6206.30	Women's or girls' blouses, shirts and shirt-blouses, Of cotton	Of cotton	View 6206.30 →
6105.10	Men's or boys' shirts, knitted or crocheted, Of cotton	Of cotton	View 6105.10 →
6106.10	Women's or girls' blouses and shirts, knitted or crocheted, Of cotton	Of cotton	View 6106.10 →

Official Primary Sources & Authority References

USITC HTS Database ↗

USITC official Harmonized Tariff Schedule for Shirts (woven & Knitted).

CBP CROSS Rulings ↗

CBP e-Rulings database for Shirts (woven & Knitted) classification precedents.

WCO Nomenclature ↗

World Customs Organization international 6-digit Harmonized System standard.

Shirts (woven & Knitted) Frequently Asked Questions (FAQ)

What is the official 6-digit HS code for Shirts (woven & Knitted)?

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

What is the Peru (SUNAT) general import duty for Shirts (woven & Knitted)?

Under the SUNAT Customs Tariff 2026, representative MFN general duty rates for Shirts (woven & Knitted) under HS 6205.20 are 11%.

Are there alternative candidate subheadings for Shirts (woven & Knitted)?

Yes. Depending on state (green vs. roasted, decaffeinated vs. non-decaffeinated, raw vs. processed), alternative subheadings include 620520, 620630, 610510, 610610.

What mandatory import documents are required for Shirts (woven & Knitted)?

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

Does de minimis duty-free exemption apply to Shirts (woven & Knitted)?

Eligible shipments enter duty-free under statutory destination thresholds.

How are merchandise processing and customs fees calculated for Shirts (woven & Knitted)?

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

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