Cotton t-shirt import duty from Mexico to the USA (2026) — HTS 6109.10.00.14

41.5%

HTS code 6109.10.00.14 · Cotton t-shirt · origin Mexico · data as of 2026-09-22

A shipment of cotton t-shirt entering the United States from Mexico is classified under HTS code 6109.10.00.14 and pays 41.5% total import duty on its customs value. That is the 16.5% normal (MFN) rate plus IEEPA country programme, which is a separate heading in Chapter 99 of the tariff schedule. The duty is worked out on the customs value of the goods, which is normally what you paid for them; freight, insurance, customs brokerage and any merchandise processing fee come on top and are not included in the figure above.

Goods that qualify as originating under the USMCA enter free of this duty (heading 9903.01.04 / 9903.01.14).

Import duty calculator

Customs value of the goods (USD)

How the rate is built up

Layer	Heading	Rate	As the schedule words it
Normal duty (MFN, column 1-General)	`6109.10.00.14`	16.5%	16.5%
IEEPA country programme	`9903.01.01`	25%	The duty provided in the applicable subheading + 25%
Total		41.5%

Common ways this question is asked

What is the tariff on cotton t-shirt from Mexico? 41.5% of the customs value, all layers included.
What is the HTS code for cotton t-shirt? 6109.10.00.14.
How much is the import tax from Mexico to the USA on cotton t-shirt? The table above shows every duty that applies and the heading each one comes from.
Who pays it? The importer of record pays the duty to CBP at entry, not the seller abroad.

What each of these duties is

Normal duty (MFN, column 1-General)

The normal duty is the column 1-General rate the Harmonized Tariff Schedule sets for this code. Every country the United States trades with normally pays it unless a trade agreement or a preference programme says otherwise.

IEEPA country programme

The IEEPA duty is a country programme added under emergency economic powers. It is charged on top of the normal rate and is keyed to the country of origin, not to the product.

What the code rests on

T-shirts, singlets, tank tops and similar garments, knitted or crocheted: > Of cotton > Men's or boys': > Other T-shirts: > Boys' (338)

Sources

Other origins

This page is information, not legal or customs advice. The final classification and the duty owed are decided by U.S. Customs and Border Protection at entry. All products · Classify a whole list (free during beta)