Men's Polyester Fleece-Lined Thermal Undershirt

A lightweight knitted undershirt with inner fleece lining for enhanced warmth, made entirely from polyester man-made fibers for base layering. Classified under HTS 6109.90.10.47 as it qualifies as a men's thermal undershirt (652), a type of T-shirt or singlet without prohibited bottom fastenings. Ideal for outdoor activities in cold climates.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China32%+17.5%49.5%
🇲🇽Mexico32%+10.0%42%
🇨🇦Canada32%+10.0%42%
🇩🇪Germany32%+10.0%42%
🇯🇵Japan32%+10.0%42%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6109.10.00Lower: 34% vs 49.5%

If composed primarily of cotton

Material composition changes heading; cotton thermal undershirts for men classify under 6109.10.

6110.20.20Lower: 34% vs 49.5%

If cut for boys under 20 and featuring left-over-right closure

Boys' garments follow men's closure but classify separately in 6110.20 for man-made fibers.

6210.40Lower: 16.2% vs 49.5%

If not knitted or crocheted (woven)

Chapter 61 is knitted/crocheted only; woven man-made thermal undershirts move to Chapter 62 heading 6210.

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Import Tips & Compliance

Conduct stitch density test (at least 10 stitches/cm) if questioned, as low density may shift to other headings

Declare as undershirt only; avoid marketing as standalone shirt to prevent scrutiny under shirt definitions in notes