HS Code for T-shirts (Chinese Taipei (MOF / Taiwan))

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:

Garment Subcategory	Fiber Composition	HS Code	U.S. General MFN Duty
Knitted T-Shirts & Tank Tops	100% Cotton	HS 6109.10	16.5%
Performance Athletic T-Shirts	Polyester / Synthetic Blend	HS 6109.90	32.0%
Thermal & Wool T-Shirts	Fine Animal Hair / Wool	HS 6109.90	16.0%

PRIMARY CLASSIFICATION RESULT (Chinese Taipei (MOF / Taiwan))

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 Chinese Taipei Tariff Schedule (MOF), representative general duties are 10.5% [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

USITC HTS Database ↗

USITC official Harmonized Tariff Schedule for T-shirts.

CBP CROSS Rulings ↗

CBP e-Rulings database for T-shirts classification precedents.

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 Chinese Taipei (MOF / Taiwan) general import duty for T-shirts?

Under the 2026 Chinese Taipei Tariff Schedule (MOF), representative MFN general duty rates for T-shirts under HS 6109.10 are 10.5%.

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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