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HS Code 6109.90 : T-shirts, singlets, tank tops and similar garments, knitted or crocheted, Of other textile materials

The 6-digit Harmonized System (HS) code for t-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials is 6109.90. Under the 2026 Peru (SUNAT), the representative MFN general duty rate is 11% [SUNAT Peru].

Chapter

Ch 61

Heading

6109

Subheading

6109.90

PE MFN Duty

11%

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 61

T-shirts, singlets, tank tops and similar garments, knitted or crocheted

Heading 6109

6109

T-shirts, singlets, tank tops and similar garments, knitted or crocheted

Subheading .90

.90

Of other textile materials

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Peru (SUNAT Aduanas)

6109.90

Representative MFN Ad Valorem Rate

11%

Verified July 2026 · SUNAT Source

MODULE 5: PERU IMPORT DUTY & IGV BREAKDOWN

SUNAT Base MFN Duty

11%

Ad Valorem Tariff [SUNAT]

Impuesto General a las Ventas (IGV+IPM)

18.00 %

CIF + Duty Base [IGV 16% + IPM 2%]

De Minimis Threshold

USD $200

Customs Exemption

Notice: Peruvian customs entry, NANDINA tariff classification, MFN duty rates, and 18% IGV/IPM are governed by Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT). Always verify declarable lines with SUNAT prior to import.

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MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: PERU Trade Remedies & Safeguards

SUNAT (Superintendencia Nacional de Aduanas) Anti-Dumping / Trade Defence

Standard SUNAT Customs Tariff 2026

Steel & Commodity Safeguards

Exempt (Non-Steel Commodity)

Regulatory Compliance Status

Standard Statutory Clearance

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
MFN	WCO Most-Favoured-Nation (MFN) Status	Standard MFN Rate	Applies to all WTO member states for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, Of other textile materials.
FTA	Peru Preferential & Regional Trade Agreements	Free / Concessional	Subject to official Certificate of Origin & Rules of Origin (RoO) requirements.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, Of other textile materials

MODULE 11: SUNAT Advance Classification Ruling

Legally binding classification rulings issued by SUNAT for HS 6109.90.

Query official SUNAT portal:

Search SUNAT Portal for 6109.90 →

SUNAT Peru Customs Lines (6109.90)

National line-level (8/10-digit) detail for Peru (SUNAT): coverage in progress.

Universal 6-digit WCO backbone applied rate: 11%. Confirm the full national commodity code at the official source (SUNAT Peru).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
6109.10	Subheading under Heading 6109	HS 6109.10 Peru Duty & Entry Rules →
6109.20	Subheading under Heading 6109	HS 6109.20 Peru Duty & Entry Rules →

Official Primary Sources & Authority References

SUNAT Peru Customs Portal ↗

Official Peru SUNAT tariff schedule, 18% IGV, and CPTPP rules.

SUNAT Advance Classification Ruling System ↗

SUNAT official binding advance classification rulings database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, Of other textile materials?

Under WCO Harmonized System 2022 and United States (USITC HTS), T-shirts, singlets, tank tops and similar garments, knitted or crocheted, Of other textile materials is classified under HS 6109.90 (Heading 6109, Chapter 61). The representative PE MFN general duty rate is 11%.

How is HS 6109.90 distinguished within Heading 6109 (T-shirts, singlets, tank tops and similar garments, knitted or crocheted)?

Heading 6109 covers T-shirts, singlets, tank tops and similar garments, knitted or crocheted. Subheading 6109.90 specifically isolates Of other textile materials. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 6109.

What are the primary candidate subheadings related to HS 6109.90?

Related subheadings under Heading 6109 include 6109.10. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import T-shirts, singlets, tank tops and similar garments, knitted or crocheted, Of other textile materials?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 6109.90 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of T-shirts, singlets, tank tops and similar garments, knitted or crocheted, Of other textile materials?

Commercial shipments of T-shirts, singlets, tank tops and similar garments, knitted or crocheted, Of other textile materials with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 6109.90?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What import VAT or sales tax applies to HS 6109.90 in Peru?

Commercial imports of T-shirts, singlets, tank tops and similar garments, knitted or crocheted, Of other textile materials under HS 6109.90 into Peru are subject to 18% IGV (16% IGV + 2% IPM), assessed on the entered customs value plus applicable duties.

What is the customs duty de minimis threshold in Peru?

The customs de minimis threshold for import shipments into Peru is USD $200. Consignments under this value may qualify for duty-free or simplified entry under local regulations.

Which authority regulates customs entry and tariff classification in Peru?

Customs declarations, import duty assessments, and SUNAT Advance Classification Ruling System for HS 6109.90 are administered by SUNAT (Superintendencia Nacional de Aduanas).

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