Polyester V-Neck T-Shirt from Japan
A classic V-neck T-shirt made from 100% polyester knit fabric, designed for casual wear with short sleeves and no tightening at the bottom. It falls under HTS 6109.90.10 as a T-shirt of man-made fibers, knitted or crocheted, without drawstrings, ribbed waistbands, or other bottom-tightening features per chapter notes. This classification applies to similar upper-body garments not covered by other specific headings.
Duty Rate — Japan → United States
32%
Rate breakdown
9903.05.480%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify fiber content exceeds 70% man-made fibers via lab tests to confirm classification under 6109.90.10; declare accurately to avoid reclassification
• Ensure no drawstrings or ribbed waistbands at bottom, as these exclude from heading 6109 per notes; provide construction details in entry docs