---
title: "Clothing, Sports & Accessories TICs"
description: "| TIC | Label | Level | Description |"
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---
# Clothing, Sports & Accessories TICs

| TIC | Label | Level | Description |
|:---|:---|:---|:---|
| 20000 | Clothing, Sports, and Accessories | Top-level | All human wearing apparel suitable for general use. Parent category — select a subcategory for detail. |
| 20010 | ↳ Clothing | under 20000 | All human wearing apparel suitable for general use (examples, not all-inclusive). Includes aprons, athletic supporters, receiving blankets, bathing suits/caps, belts/suspenders, boots, coats, costumes, diapers (incl. disposable), footwear, hats, hosiery, rainwear, scarves, underwear, uniforms, wedding apparel, etc. Excludes (sold separately) belt buckles, costume masks, patches/emblems, sewing equipment/supplies, and sewing materials that become part of clothing. Baby/toddler clothing use 92062; maternity use 20014. |
| 20013 | ↳ ↳ Work Boots | under 20010 | Work boots. |
| 20011 | ↳ Adult Diapers | under 20000 | Includes supplies for ostomy care (collection devices, colostomy irrigation, skin barriers) and bladder dysfunction (catheters, collection devices, incontinent pads/pants). |
| 20012 | ↳ Child Diapers | under 20000 | Child diapers (disposable and reusable) are considered clothing. |
| 20014 | ↳ Maternity Clothing | under 20000 | Maternity clothing. |
| 20015 | ↳ Essential clothing | under 20000 | Any article of clothing below a dollar threshold set by a state, if that state taxes essential clothing differently than clothing. |
| 20020 | ↳ Clothing accessories or equipment | under 20000 | Incidental items worn on the person or with clothing; mutually exclusive from clothing, sport/recreational equipment, and protective equipment. Includes briefcases, cosmetics, hair notions, handbags, handkerchiefs, non-prescription sunglasses, umbrellas, wallets, watches, wigs/hairpieces. Excludes jewelry (92100). Non-prescription sunglasses use 20021. |
| 20021 | ↳ ↳ Sunglasses - non-prescription | under 20020 | Non-prescription sunglasses. |
| 92001 | ↳ ↳ Handbags | under 20020 | Handbags and purses (personal carrying bags). Not coin purses, diaper bags, backpacks, belt/fanny bags, or wallets — for those use parent 20020. |
| 92002 | ↳ ↳ Handkerchiefs | under 20020 | A hemmed square of thin fabric for personal hygiene. Not bandanas, scarves, or sweatbands — for those use parent 20020. |
| 92003 | ↳ ↳ Belt buckles | under 20020 | A buckle/clasp for fastening belt ends, sold individually. If sold with a belt, use parent 20020. |
| 92004 | ↳ ↳ Clothing components | under 20020 | Miscellaneous clothing items such as shoe inserts or shoulder pads. Not jewelry or sunglasses — for those use 20020. |
| 92100 | ↳ ↳ Jewelry | under 20020 | Real or imitation jewelry. |
| 20030 | ↳ Protective equipment | under 20000 | Items for human wear designed to protect against injury/disease or to protect other persons/property, not suitable for general use. Includes breathing masks, clean-room apparel, ear/hearing protectors, face shields, hard hats, helmets, respirators, protective gloves, safety glasses/goggles, safety belts, tool belts, welders gloves/masks. Specific TICs: 20300-20306. |
| 20300 | ↳ ↳ Work gloves | under 20030 | Work gloves. |
| 20301 | ↳ ↳ Safety glasses | under 20030 | Safety glasses ($50 or less per pair, or equivalent if sold in sets). |
| 20302 | ↳ ↳ Protective coveralls | under 20030 | Protective coveralls. |
| 20303 | ↳ ↳ Hearing protection items | under 20030 | Hearing protection items. |
| 20304 | ↳ ↳ Tool belts | under 20030 | Tool belts. |
| 20305 | ↳ ↳ Hard hats and other head protection | under 20030 | Hard hats and other head protection. |
| 20306 | ↳ ↳ High-visibility safety vests | under 20030 | High-visibility safety vests. |
| 20040 | ↳ Sport or recreational equipment | under 20000 | Items designed for human use, worn with an athletic/recreational activity, not suitable for general use. Includes ballet/tap shoes, cleated shoes, sport gloves, goggles, guards, life vests, mouth guards, skates, shoulder pads, ski boots, waders, wetsuits/fins. |
| 20041 | ↳ ↳ Goggles, snorkels, swim masks | under 20040 | Goggles, snorkels, swim masks. |
| 20042 | ↳ ↳ Life jackets | under 20040 | Life jackets. |
| 90500 | ↳ ↳ Firearms and Hunting | under 20040 | Firearms and hunting supplies (examples, not all-inclusive). Includes bullets, shotgun shells, arrows/bows and accessories, choke tubes, crossbows, firearms and parts, hard/soft firearm cases, holsters, pistols, rifles, shotguns, revolvers, sights, suppressors, targets. Excludes hunting animals, general-purpose cases, apparel/camouflage clothing, ATVs, backpacks, binoculars, blinds, boats, boots, cameras, decoys, fishing equipment, game calls, gun cabinets/racks/safes, knives, nets, rain gear, shoes, sunglasses, tree stands, trucks, vests. |
| 90502 | ↳ ↳ ↳ Gun Safe | under 90500 | A gun safe. |
| 90503 | ↳ ↳ ↳ Gun Safety Devices Permanent | under 90500 | Permanent gun safety devices. |
| 90504 | ↳ ↳ ↳ Gun Safety Devices Temporary | under 90500 | Temporary gun safety devices. |
| 90505 | ↳ ↳ ↳ firearms | under 90500 | Firearms. |
| 90506 | ↳ ↳ ↳ ammunition | under 90500 | Ammunition. |
| 90501 | ↳ ↳ Exercise Clothing | under 20040 | Includes baseball caps/tees, gym suits, jogging outfits, warm-up/sweat suits, bowling shirts. Excludes items defined elsewhere: snow suits (92008), hunting clothing (92021), athletic shoes (92005), athletic supporters (92006), school art supplies (20080), bicycle helmets (92007), other helmets (92020). |
| 92005 | ↳ ↳ Athletic shoes | under 20040 | Shoes with cleats or specialized soles for a specific athletic purpose (e.g., ski boots, bowling shoes, water fins). |
| 92006 | ↳ ↳ Athletic supporters | under 20040 | Undergarments designed to support body parts during physical activity. |
| 92007 | ↳ ↳ Bicycle helmet | under 20040 | A device designed to attenuate head impacts while riding a bike. Not a fashion/religious/entertainment hat (see 20020). |
| 92008 | ↳ ↳ Snow Suits | under 20040 | Worn over other clothes for winter activities (skiing, snowboarding, snowmobiling); one- or two-piece. Not overalls or jackets (see 20010). |
| 92020 | ↳ ↳ Other Helmets | under 20040 | Devices designed to attenuate head impacts during a sport/activity. Not fashion/religious/entertainment headwear (see 20020). |
| 92021 | ↳ ↳ Hunting Clothing | under 20040 | Hunting clothing including camouflage and blaze orange jackets, pants, jumpsuits, outfits. |
| 20050 | ↳ Fur clothing | under 20000 | Clothing required to be labeled a fur product under the Federal Fur Products Labeling Act (15 U.S.C. 69) where the fur value exceeds 3x the next most valuable component. General-use apparel but may be taxed differently. Excludes leather/suede or de-furred skins. |
| 92009 | ↳ ↳ Imitation fur clothing | under 20050 | Clothing made of synthetic fibers resembling animal fur. Does not include pillows, rugs, or toupees. |
| 20130 | ↳ Clothing during a sales tax holiday, except receiving blankets | under 20000 | Clothing during a sales tax holiday, except baby receiving blankets (use 20131). |
| 20131 | ↳ Baby Receiving Blankets (during a sales tax holiday) | under 20000 | Baby receiving blankets during a sales tax holiday. |
| 70010 | ↳ Firearm safety device | under 20000 | Firearm safety device. |
| 70011 | ↳ Firearm storage device except items 70012-70014 | under 20000 | Firearm storage device except items 70012, 70013, and 70014. |
| 70012 | ↳ Glass-faced cabinets designed to display the firearm | under 20000 | Glass-faced cabinets designed to display the firearm. |
| 70013 | ↳ Containers or storage designed to display the firearm | under 20000 | Containers or other forms of storage designed to display the firearm. |
| 70014 | ↳ Any other enclosure marketed to store a firearm | under 20000 | Any other enclosure marketed to store a firearm. |
| 92010 | ↳ Specialty clothing | under 20000 | Garments used for very special occasions: coronations, graduations, parades, religious rites, and trials. |
| 92011 | ↳ ↳ Formal wear | under 92010 | Formal wear. |
| 92012 | ↳ ↳ Swimsuits | under 92010 | Swimsuits. |
| 92013 | ↳ ↳ Scarves | under 92010 | Scarves. |
| 92014 | ↳ ↳ Costumes | under 92010 | Costumes. |
| 92015 | ↳ ↳ Athletic clothing | under 92010 | Athletic clothing. |
| 92016 | ↳ Clothing Rental | under 20000 | Clothes and accessories rented and worn at one time for an event (e.g., tuxedos, gowns). |
| 92022 | ↳ Sewing Materials | under 20000 | Sewing materials that become part of clothing: buttons, fabric, lace, thread, yarn, zippers. |
| 92023 | ↳ Infant Supplies (deprecated) | under 20000 | DEPRECATED — new TIC is 92051. Bibs, receiving blankets, rubber pants, formula, diaper cream, diaper pins, wipes. |
| 20070 | School Supplies | Top-level | School supplies (parent category). |
| 20080 | ↳ Art supplies | under 20070 | Art supplies (school supply). |
| 20090 | ↳ Instructional material | under 20070 | Instructional material (school supply). |
| 20091 | ↳ Graphing calculators | under 20070 | Graphing calculators. |
| 20100 | ↳ Computer supplies | under 20070 | Computer supplies (school supply). |
| 20110 | ↳ Computers | under 20070 | Computers (school supply). |
| 20120 | ↳ Software | under 20070 | Prewritten computer software (school supply). |
| 92017 | ↳ Religious Materials (deprecated) | under 20070 | DEPRECATED — new TIC is 92031. Bibles, Korans, Testaments, religious papers, song books, or literature for religious instruction. (Carried under School Supplies in source.) |
| 92090 | ↳ College Textbooks | under 20070 | Textbooks required for a course at an institution of higher education, purchased by full/part-time college students; may require valid student ID. |
| 92095 | ↳ Book - Children | under 20070 | Children's books (board, picture, beginning reader, juvenile chapter, middle grade, or audiobook on CD/tape) for children age 12 and younger. |
| 20150 | Disaster preparedness supplies | Top-level | Items purchased in preparation for or response to a disaster (fire, flood, storm, tidal wave, earthquake, or similar calamity). Covers general, safety, food-related, and fastening supplies. |
| 20160 | ↳ General Supplies | under 20150 | General disaster preparedness supplies: batteries (AAA/AA/C/D/6V/9V, excl. auto/marine), cell phone batteries/chargers, satellite phones, self-powered lights, portable/two-way/weather/NOAA radios, gas/diesel fuel containers, non-electric coolers, storm shutters. Portable generators/power cords use 20161. |
| 20161 | ↳ ↳ Portable generators and power cords | under 20160 | Disaster preparedness portable generators and power cords for light, communications, or food preservation during a power outage. General supplies use 20160. |
| 20162 | ↳ ↳ Portable self-powered light sources | under 20160 | Flashlights, lanterns, and candles. |
| 20163 | ↳ ↳ Portable self-powered radios, two-way radios, or weather-band radios | under 20160 | Portable self-powered radios, two-way radios, or weather-band radios. |
| 20164 | ↳ ↳ Batteries, including rechargeable | under 20160 | AA, AAA, C, D, 6-volt, 9-volt (listed sizes only). |
| 20165 | ↳ ↳ Gas or diesel fuel tanks | under 20160 | Gas or diesel fuel tanks. |
| 20166 | ↳ ↳ Nonelectric food storage coolers | under 20160 | Nonelectric food storage coolers. |
| 20167 | ↳ ↳ Portable power banks | under 20160 | Portable power banks. |
| 20168 | ↳ ↳ Hurricane Shutters | under 20160 | Hurricane shutters. |
| 20170 | ↳ Safety Supplies | under 20150 | Disaster preparedness safety supplies: carbon monoxide detectors, smoke detectors, fire extinguishers, first aid kits. See 20171-20174. |
| 20171 | ↳ ↳ Smoke detectors or smoke alarms | under 20170 | Smoke detectors or smoke alarms. |
| 20172 | ↳ ↳ Fire extinguishers | under 20170 | Fire extinguishers. |
| 20173 | ↳ ↳ Carbon monoxide detectors | under 20170 | Carbon monoxide detectors. |
| 20174 | ↳ ↳ First aid kits | under 20170 | First aid kits. |
| 20175 | ↳ ↳ Cellular telephone batteries and chargers | under 20170 | Cellular telephone batteries and chargers. |
| 20180 | ↳ Food-related Supplies | under 20150 | Food-related disaster preparedness supplies: artificial ice, water storage container, manual can opener, bottled water. |
| 20181 | ↳ ↳ Manual can opener | under 20180 | Manual can opener. |
| 20182 | ↳ ↳ Reusable ice | under 20180 | Reusable ice. |
| 20190 | ↳ Fastening Supplies | under 20150 | Disaster preparedness fastening supplies: bungee cords, rope, ratchet straps, duct tape, boat anchor, fender/anchor chain/dock line, tarpaulins/waterproof sheeting, ground anchor/tie-down kits. |
| 20169 | ↳ ↳ Plywood, window film or materials to protect window coverings | under 20190 | Plywood, window film, or other materials designed to protect window coverings. |
| 20191 | ↳ ↳ Tarpaulins or other flexible waterproof sheeting | under 20190 | Tarpaulins or other flexible waterproof sheeting. |
| 20192 | ↳ ↳ Ground anchor systems | under 20190 | Ground anchor systems. |
| 20200 | ↳ Pet Related Disaster Preparedness Supplies | under 20150 | Pet-related disaster preparedness supplies. |
| 20201 | ↳ ↳ Wet dog or cat food sold individually | under 20200 | Wet dog/cat food sold individually in a can/pouch or equivalent if sold in a box/case. |
| 20202 | ↳ ↳ Dry dog or cat food weighing 50 or fewer pounds | under 20200 | Dry dog or cat food weighing 50 or fewer pounds. |
| 20203 | ↳ ↳ Pet bowls for food or water | under 20200 | Collapsible or travel-sized food/water bowls for pets. |
| 20204 | ↳ ↳ Cat litter pans | under 20200 | Cat litter pans. |
| 20205 | ↳ ↳ Pet waste disposal bags | under 20200 | Pet waste disposal bags. |
| 20206 | ↳ ↳ Hamster or rabbit substrate | under 20200 | Hamster or rabbit substrate. |
| 20207 | ↳ ↳ Leashes, collars, and muzzles for pets | under 20200 | Leashes, collars, and muzzles for pets. |
| 20208 | ↳ ↳ Pet pads | under 20200 | Pet pads. |
| 20209 | ↳ ↳ Cat litter weighing 25 or fewer pounds | under 20200 | Cat litter weighing 25 or fewer pounds. |
| 20210 | ↳ ↳ Pet beds | under 20200 | Pet beds. |
| 20211 | ↳ ↳ Portable pet kennels or pet carriers | under 20200 | Portable pet kennels or pet carriers. |
| 92018 | ↳ Religious Materials (deprecated) | under 20150 | DEPRECATED — use TIC 92017 (in School Supplies). Bibles, Korans, Testaments, religious papers, song books, or literature for religious instruction. (Carried under Disaster Preparedness in source.) |
| 21000 | Other Sales Tax Holiday Items | Top-level | Parent category for additional sales-tax-holiday items (tools, outdoor, fishing, camping, etc.). |
| 21100 | ↳ Impact-Resistant Doors, Garage Doors, and Windows | under 21000 | Impact-resistant doors, garage doors, and windows labeled or rated as such, for commercial or residential use. |
| 21200 | ↳ Industry textbooks and code books | under 21000 | Industry textbooks and code books. |
| 21201 | ↳ Power tool batteries | under 21000 | Power tool batteries. |
| 21202 | ↳ Handheld pipe cutters | under 21000 | Handheld pipe cutters. |
| 21203 | ↳ Drain opening tools | under 21000 | Drain opening tools. |
| 21204 | ↳ Plumbing inspection equipment | under 21000 | Plumbing inspection equipment. |
| 21205 | ↳ Ladders | under 21000 | Ladders. |
| 21206 | ↳ Power tools | under 21000 | Power tools. |
| 21207 | ↳ Tool boxes for vehicles | under 21000 | Tool boxes for vehicles. |
| 21208 | ↳ Hand tools | under 21000 | Hand tools. |
| 21209 | ↳ Tool boxes | under 21000 | Tool boxes. |
| 21210 | ↳ Shovels and rakes | under 21000 | Shovels and rakes. |
| 21211 | ↳ LED flashlights | under 21000 | LED flashlights. |
| 21212 | ↳ Electrical voltage and testing equipment | under 21000 | Electrical voltage and testing equipment. |
| 21213 | ↳ Shop lights | under 21000 | Shop lights. |
| 21214 | ↳ Duffle bags or tote bags | under 21000 | Duffle bags or tote bags. |
| 21216 | ↳ Chainsaw accessories | under 21000 | Chains, bar/nose lubricants, two-cycle oil, sharpeners/files, bars, wrenches, cases, safety apparel. Use 20030 for gloves, 20303 for hearing protectors, 20305 for helmets, 20301 for protective glasses. |
| 21300 | ↳ Fishing supplies | under 21000 | Fishing supplies (parent). |
| 21301 | ↳ ↳ Bait or fishing tackle | under 21300 | Bait or fishing tackle (excludes commercial fishing supplies). |
| 21302 | ↳ ↳ Tackle boxes or bags | under 21300 | Tackle boxes or bags. |
| 21303 | ↳ ↳ Fishing Rods | under 21300 | Fishing rods sold individually. |
| 21304 | ↳ ↳ Fishing reels | under 21300 | Fishing reels sold individually. |
| 21305 | ↳ ↳ Fishing rod and reel sets | under 21300 | Fishing rod and reel sold as a set. |
| 21310 | ↳ Camping supplies | under 21000 | Camping supplies (parent). |
| 21311 | ↳ ↳ Camping lanterns | under 21310 | Camping lanterns. |
| 21312 | ↳ ↳ Flashlights | under 21310 | Flashlights. |
| 21313 | ↳ ↳ Sleeping bags | under 21310 | Sleeping bags. |
| 21314 | ↳ ↳ Portable hammocks | under 21310 | Portable hammocks. |
| 21315 | ↳ ↳ Camping Stoves | under 21310 | Camping stoves. |
| 21316 | ↳ ↳ Collapsible camping chairs | under 21310 | Collapsible camping chairs. |
| 21317 | ↳ ↳ Tents | under 21310 | Tents. |
| 21320 | ↳ Boating and water activity supplies | under 21000 | Boating and water activity supplies (parent). |
| 21321 | ↳ ↳ Inflatable pool tubes, floats, chairs, toys | under 21320 | Inflatable pool tubes, pool floats, inflatable chairs, pool toys. |
| 21322 | ↳ ↳ Safety flares | under 21320 | Safety flares. |
| 21324 | ↳ ↳ Oars, paddles | under 21320 | Oars, paddles. |
| 21325 | ↳ ↳ Kneeboards, wakeboards, water skis, towable tubes/floats | under 21320 | Kneeboards, wakeboards, water skis, and inflatable tubes/floats capable of being towed. |
| 21326 | ↳ ↳ Paddleboards, surfboards | under 21320 | Paddleboards, surfboards. |
| 21327 | ↳ ↳ Canoes, kayaks | under 21320 | Canoes, kayaks. |
| 21330 | ↳ Pool supplies | under 21000 | Pool supplies (parent). |
| 21331 | ↳ ↳ Residential pool & spa replacement parts, nets, filters, lights, covers | under 21330 | Individual residential pool & spa replacement parts, nets, filters, lights, covers. |
| 21332 | ↳ ↳ Residential pool & spa chemicals purchased by an individual | under 21330 | Residential pool & spa chemicals purchased by an individual. |
| 21350 | ↳ General outdoor supplies | under 21000 | General outdoor supplies (parent). |
| 21351 | ↳ ↳ Insect repellant | under 21350 | Insect repellant. |
| 21352 | ↳ ↳ Water bottles | under 21350 | Water bottles. |
| 21353 | ↳ ↳ Hydration packs | under 21350 | Hydration packs. |
| 21354 | ↳ ↳ Binoculars | under 21350 | Binoculars. |
| 21355 | ↳ ↳ Outdoor gas or charcoal grills | under 21350 | Outdoor gas or charcoal grills. |
| 21356 | ↳ ↳ Bicycles | under 21350 | Bicycles. |
| 21357 | ↳ ↳ Electric scooters weighing less than 75 pounds | under 21350 | Electric scooters weighing less than 75 pounds. |
| 21012 | Energy Star water heater - solar | Top-level | Energy Star solar water heater. NOTE: this is the lone Energy Star item carried as a standalone top-level (parent 0) and placed in this article per the published structure; all other Energy Star items sit under Appliances (20060). Confirm intended placement. |
| 22000 | Bed & bath products | Top-level | Bath wash cloths, blankets, bedspreads, bed linens, sheet sets, comforter sets, bath towels, shower curtains, bath rugs/mats, pillows, and pillow cases. |